Revocation of cancellation: extended filing window for taxpayers who missed electronic notices to seek revocation. The Order adds a proviso allowing registered persons whose registrations were cancelled after notices served by e mail or made available on the common portal, and who could not reply leading to cancellation up to the stated cutoff, to file applications for revocation of cancellation within the extended period specified in the Order; the Order is enacted under the removal of difficulties power and takes effect from the operative date set out in the instrument.
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Provisions expressly mentioned in the judgment/order text.
Revocation of cancellation: extended filing window for taxpayers who missed electronic notices to seek revocation.
The Order adds a proviso allowing registered persons whose registrations were cancelled after notices served by e mail or made available on the common portal, and who could not reply leading to cancellation up to the stated cutoff, to file applications for revocation of cancellation within the extended period specified in the Order; the Order is enacted under the removal of difficulties power and takes effect from the operative date set out in the instrument.
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