Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification (18/2021) No. FD 16 CSL 2021 dated: 01.09.2021
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Extension of revocation filing deadline allows late applications and reconsideration despite earlier rejections under procedural conditions The notification extends the final date to apply for revocation of cancellation of registration to 30th September 2021 for cases with original filing due dates between 1st March 2020 and 31st August 2021 where cancellation occurred under specified clauses of section 29, and it applies regardless of whether applications are unfiled, pending, rejected, or on appeal. The circular instructs officers and appellate authorities to process or decide cases in light of the extension and clarifies how officer granted extensions operate depending on whether initial statutory extension periods have lapsed by the reference date.
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Provisions expressly mentioned in the judgment/order text.
Extension of revocation filing deadline allows late applications and reconsideration despite earlier rejections under procedural conditions
The notification extends the final date to apply for revocation of cancellation of registration to 30th September 2021 for cases with original filing due dates between 1st March 2020 and 31st August 2021 where cancellation occurred under specified clauses of section 29, and it applies regardless of whether applications are unfiled, pending, rejected, or on appeal. The circular instructs officers and appellate authorities to process or decide cases in light of the extension and clarifies how officer granted extensions operate depending on whether initial statutory extension periods have lapsed by the reference date.
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