Cancellation of registration: procedural requirements for portal applications and officer obligations on processing and final return duties. Processing of applications for Cancellation of Registration requires prescribed portal particulars including contact details, reason and effective date sought, stock and tax computations, transferee entity particulars where relevant, and last return details; officers must accept and issue cancellation orders within the statutory period except where applications are incomplete or the transferee is not yet registered, in which case deficiencies must be communicated with a seven working day response opportunity and an opportunity to be heard before rejection.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of registration: procedural requirements for portal applications and officer obligations on processing and final return duties.
Processing of applications for Cancellation of Registration requires prescribed portal particulars including contact details, reason and effective date sought, stock and tax computations, transferee entity particulars where relevant, and last return details; officers must accept and issue cancellation orders within the statutory period except where applications are incomplete or the transferee is not yet registered, in which case deficiencies must be communicated with a seven working day response opportunity and an opportunity to be heard before rejection.
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