Electronic service of notice: extension allowed to seek revocation of cancelled GST registrations after e-notice delivery. The Order inserts a proviso in sub-section (1) of section 30 permitting a registered person who was served notice electronically under clause (c) or (d) of sub section (1) of section 169 and who could not respond, and whose registration was consequently cancelled, to file an application for revocation of cancellation for specified past orders up to a notified date. The measure addresses procedural difficulties arising from electronic service of notice and resultant inability to seek timely revocation of cancellation under the CGGST Act.
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.
Electronic service of notice: extension allowed to seek revocation of cancelled GST registrations after e-notice delivery.
The Order inserts a proviso in sub-section (1) of section 30 permitting a registered person who was served notice electronically under clause (c) or (d) of sub section (1) of section 169 and who could not respond, and whose registration was consequently cancelled, to file an application for revocation of cancellation for specified past orders up to a notified date. The measure addresses procedural difficulties arising from electronic service of notice and resultant inability to seek timely revocation of cancellation under the CGGST Act.
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