Revocation of cancellation of registration restores GST registration when the Proper Officer finds sufficient grounds after application. Revocation of cancellation allows a person whose registration was cancelled to apply to the Proper Officer for restoration; applications must be filed within thirty days of service when cancellation is suo moto, and where cancellation arose from failure to furnish returns revocation is permitted only after filing returns and payment of tax, interest, penalty and late fees. The Proper Officer examines the application, records reasons if satisfied and revokes the cancellation, or issues a show cause notice requiring a response and thereafter disposes of the application within thirty days, granting revocation if information is satisfactory or rejecting it after a hearing.
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.
Revocation of cancellation of registration restores GST registration when the Proper Officer finds sufficient grounds after application.
Revocation of cancellation allows a person whose registration was cancelled to apply to the Proper Officer for restoration; applications must be filed within thirty days of service when cancellation is suo moto, and where cancellation arose from failure to furnish returns revocation is permitted only after filing returns and payment of tax, interest, penalty and late fees. The Proper Officer examines the application, records reasons if satisfied and revokes the cancellation, or issues a show cause notice requiring a response and thereafter disposes of the application within thirty days, granting revocation if information is satisfactory or rejecting it after a hearing.
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