Revocation of registration: time extended for taxpayers served by electronic notice to file revocation applications. To remove difficulty arising from electronic service of cancellation notices, a proviso was inserted in sub-section (1) of section 30 permitting registered persons who, having been served notices by e-mail or via the common portal and unable to reply, had their registration cancelled, to file applications for revocation of cancellation in respect of orders passed up to the prescribed cutoff; this provides an extended, time bound opportunity to seek revocation despite expiry of the original statutory periods.
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: time extended for taxpayers served by electronic notice to file revocation applications.
To remove difficulty arising from electronic service of cancellation notices, a proviso was inserted in sub-section (1) of section 30 permitting registered persons who, having been served notices by e-mail or via the common portal and unable to reply, had their registration cancelled, to file applications for revocation of cancellation in respect of orders passed up to the prescribed cutoff; this provides an extended, time bound opportunity to seek revocation despite expiry of the original statutory periods.
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