GST registration status rectification requires re-uploading cancellation orders and priority updating of active records. GST registration records showing an active status despite prior cancellation orders uploaded through the GSTN Web Module require immediate rectification. Where cancellation orders are already available in the Suo Motu cancellation records of assessing authorities, those orders are to be re-uploaded and the cancellation status is to be properly reflected in the system on a priority basis so that tax evasion risks arising from incorrect GSTIN status are prevented.
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.
GST registration status rectification requires re-uploading cancellation orders and priority updating of active records.
GST registration records showing an active status despite prior cancellation orders uploaded through the GSTN Web Module require immediate rectification. Where cancellation orders are already available in the Suo Motu cancellation records of assessing authorities, those orders are to be re-uploaded and the cancellation status is to be properly reflected in the system on a priority basis so that tax evasion risks arising from incorrect GSTIN status are prevented.
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