Extension of revocation period: delegated power allows limited additional time to apply for reinstatement after cancellation. The Commissioner delegates to the Additional Commissioner of State Tax (GST) the power under section 5(3) to extend, for a limited additional interval not exceeding thirty days, the period within which a taxpayer may apply for revocation of a registration cancelled by the Proper Officer, as provided in clause (b) to the proviso of sub section (1) of section 30 of the Haryana GST Act.
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.
Extension of revocation period: delegated power allows limited additional time to apply for reinstatement after cancellation.
The Commissioner delegates to the Additional Commissioner of State Tax (GST) the power under section 5(3) to extend, for a limited additional interval not exceeding thirty days, the period within which a taxpayer may apply for revocation of a registration cancelled by the Proper Officer, as provided in clause (b) to the proviso of sub section (1) of section 30 of the Haryana GST Act.
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