Revocation of cancellation of registration: procedure to restore GST registration subject to return filing and officer satisfaction. Revocation of cancellation is sought by the registered person by filing the prescribed application within ninety days of service of the cancellation order, with condonation of delay up to 180 days for sufficient cause. Applications after cancellation for failure to furnish returns are permissible only after filing due returns and payment of tax, interest, penalty and fees; all returns for the period from cancellation to revocation must be furnished within thirty days of revocation. The proper officer examines the application, may revoke by a reasoned order if satisfied, or issue show cause notices and dispose applications after clarifications and hearing, recording reasons for rejection.
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Provisions expressly mentioned in the judgment/order text.
Revocation of cancellation of registration: procedure to restore GST registration subject to return filing and officer satisfaction.
Revocation of cancellation is sought by the registered person by filing the prescribed application within ninety days of service of the cancellation order, with condonation of delay up to 180 days for sufficient cause. Applications after cancellation for failure to furnish returns are permissible only after filing due returns and payment of tax, interest, penalty and fees; all returns for the period from cancellation to revocation must be furnished within thirty days of revocation. The proper officer examines the application, may revoke by a reasoned order if satisfied, or issue show cause notices and dispose applications after clarifications and hearing, recording reasons for rejection.
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