Registration verification: proper officers may reject fresh GST applications where cancellation violations persist and revocation was not sought. Proper officers must treat failure to apply for revocation of cancellation, while the conditions for cancellation continue, as a deficiency under rule 9(2) and may reject fresh registration applications under rule 9(2) read with rule 9(4). Officers must compare present FORM GST REG 01 entries with earlier registration records on the same PAN via the common portal and analyse proprietor/partner/director details to detect concealment or omission; unsatisfactory explanations or documents justify rejection.
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Provisions expressly mentioned in the judgment/order text.
Registration verification: proper officers may reject fresh GST applications where cancellation violations persist and revocation was not sought.
Proper officers must treat failure to apply for revocation of cancellation, while the conditions for cancellation continue, as a deficiency under rule 9(2) and may reject fresh registration applications under rule 9(2) read with rule 9(4). Officers must compare present FORM GST REG 01 entries with earlier registration records on the same PAN via the common portal and analyse proprietor/partner/director details to detect concealment or omission; unsatisfactory explanations or documents justify rejection.
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