Cancellation of registration appeals clarified under GST procedure, with central guidance made applicable for compliance under state rules. Clarification is issued on the filing of applications for appeal against cancellation of registration in terms of the Central Grievance Redressal Order and the corresponding central circular. The clarification contained in the central circular applies equally under the Uttar Pradesh SGST Act and Rules. Field officers are directed to take note of the circular and ensure compliance accordingly.
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Provisions expressly mentioned in the judgment/order text.
Cancellation of registration appeals clarified under GST procedure, with central guidance made applicable for compliance under state rules.
Clarification is issued on the filing of applications for appeal against cancellation of registration in terms of the Central Grievance Redressal Order and the corresponding central circular. The clarification contained in the central circular applies equally under the Uttar Pradesh SGST Act and Rules. Field officers are directed to take note of the circular and ensure compliance accordingly.
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