Removal of Difficulty Order under section 172 to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers under the HGST Act, 2017. - 59/GST-2 - Haryana SGST
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Revocation of Registration: electronic notice recipients unable to reply can file for revocation under an extended filing window. The Order inserts a proviso permitting registered persons who were served cancellation notices by email or by making them available on the common portal, and who could not reply thereby causing cancellation, to file applications for revocation of cancellation for specified cancelled orders within an extended filing period; it is limited to cancellations arising from non response to electronic service and does not modify the statutory cancellation grounds or the opportunity to be heard requirement.
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 Registration: electronic notice recipients unable to reply can file for revocation under an extended filing window.
The Order inserts a proviso permitting registered persons who were served cancellation notices by email or by making them available on the common portal, and who could not reply thereby causing cancellation, to file applications for revocation of cancellation for specified cancelled orders within an extended filing period; it is limited to cancellations arising from non response to electronic service and does not modify the statutory cancellation grounds or the opportunity to be heard requirement.
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