Registration suspension revocation clarified to specify effective revocation date and amend terminology for business locations. The corrigendum amends Notification No. 03/2019-State Tax by replacing 'business verticals'/'vertical' with 'places of business'/'place of business' in instruction 12, revising the suspension note to state that suspension of registration is revoked effective from a specified date, and altering Clause 28(a)(ii) to require 'pre-deposit of 20% of the disputed tax' instead of 'disputed admitted tax.'
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.
Registration suspension revocation clarified to specify effective revocation date and amend terminology for business locations.
The corrigendum amends Notification No. 03/2019-State Tax by replacing "business verticals"/"vertical" with "places of business"/"place of business" in instruction 12, revising the suspension note to state that suspension of registration is revoked effective from a specified date, and altering Clause 28(a)(ii) to require "pre-deposit of 20% of the disputed tax" instead of "disputed admitted tax."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.