Registration verification: reject fresh GST applications where prior cancellation persists and revocation has not been sought. Proper officers must compare new registration applications with earlier registrations on the common portal, scrutinise FORM GST REG-01 entries and proprietor/partner/director details, and treat failure to seek revocation of cancellation while statutory conditions that caused cancellation persist as a deficiency under rule 9, allowing rejection of the fresh registration under sub rules (2) and (4) of rule 9 of the Manipur GST Rules.
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Provisions expressly mentioned in the judgment/order text.
Registration verification: reject fresh GST applications where prior cancellation persists and revocation has not been sought.
Proper officers must compare new registration applications with earlier registrations on the common portal, scrutinise FORM GST REG-01 entries and proprietor/partner/director details, and treat failure to seek revocation of cancellation while statutory conditions that caused cancellation persist as a deficiency under rule 9, allowing rejection of the fresh registration under sub rules (2) and (4) of rule 9 of the Manipur GST Rules.
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