Extension of time to apply for revocation of registration granted by senior commissioners on sufficient cause; interim manual SOP pending portal update. The SOP implements an interim procedure for granting administrative extensions to apply for revocation of cancellation of registration where sufficient cause is shown. Applicants who apply after the initial statutory window must request extension via the proper officer, who forwards the request to the Jurisdictional Joint Commissioner; the Joint Commissioner may grant extension with reasons recorded or grant a personal hearing before deciding. Decisions are communicated through the proper officer and the revocation application is then processed under law. The procedure applies mutatis mutandis to later delayed applications and ends once GSTN portal functionality is available.