Revocation of GST registration allowed extended filing for those served by email or portal whose revocation window lapsed. A proviso to section 30(1) permits registered persons served cancellation notices by e mail or via the common portal, who could not reply and whose registrations were cancelled (orders passed up to 31 03 2019), to file applications for revocation of cancellation of registration until 22 07 2019, as a Removal of Difficulty measure addressing transition issues 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.
Revocation of GST registration allowed extended filing for those served by email or portal whose revocation window lapsed.
A proviso to section 30(1) permits registered persons served cancellation notices by e mail or via the common portal, who could not reply and whose registrations were cancelled (orders passed up to 31 03 2019), to file applications for revocation of cancellation of registration until 22 07 2019, as a Removal of Difficulty measure addressing transition issues from electronic service of notices.
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