GST - Tamil Nadu Goods and Services Tax Act, 2017 - Extension of time limit for filing an application for revocation of cancellation of registration for specified taxpayers - Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 - Notification - Issued. - G.O. (Ms) No. 51 - Tamil Nadu SGST
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Extension of time for revocation applications permits taxpayers served electronically to file missed revocation petitions by prescribed deadline. The Order inserts a proviso permitting a registered person who was served notice electronically and could not reply, resulting in cancellation, to file an application for revocation of cancellation of registration for cancellations passed up to the specified cutoff date; affected persons are allowed a further limited period to file the application for revocation of registration to mitigate difficulties arising from electronic service of notices.
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.
Extension of time for revocation applications permits taxpayers served electronically to file missed revocation petitions by prescribed deadline.
The Order inserts a proviso permitting a registered person who was served notice electronically and could not reply, resulting in cancellation, to file an application for revocation of cancellation of registration for cancellations passed up to the specified cutoff date; affected persons are allowed a further limited period to file the application for revocation of registration to mitigate difficulties arising from electronic service of notices.
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