Registration verification: fresh applications may be rejected if cancelled registrations remain unrevoked and disqualifying conditions persist. Proper officers must scrutinise fresh registration applications against common-portal records for earlier or cancelled registrations on the same PAN, verify FORM GST REG-01 entries for concealed material information, and cross-check proprietor/partner/director details. If an earlier registration was cancelled for statutory non-compliance and the applicant has not sought revocation while disqualifying conditions persist, that omission constitutes a deficiency and may justify rejection of the new application where explanations are unsatisfactory.
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.
Registration verification: fresh applications may be rejected if cancelled registrations remain unrevoked and disqualifying conditions persist.
Proper officers must scrutinise fresh registration applications against common-portal records for earlier or cancelled registrations on the same PAN, verify FORM GST REG-01 entries for concealed material information, and cross-check proprietor/partner/director details. If an earlier registration was cancelled for statutory non-compliance and the applicant has not sought revocation while disqualifying conditions persist, that omission constitutes a deficiency and may justify rejection of the new application where explanations are unsatisfactory.
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