Cancellation of Registration: extension allowed to apply for revocation where notice was served by email or portal. The order acknowledges that electronic service of notices under clause (c) or (d) of section 169 led to cancellations under section 29 where taxpayers could not respond within statutory timelines, and accordingly inserts a proviso in sub section (1) of section 30 permitting affected registered persons served by e mail or via the common portal to file applications for revocation of cancellation of registration by the prescribed extended cut off, thereby mitigating procedural prejudice and preserving the opportunity of being heard.
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Cancellation of Registration: extension allowed to apply for revocation where notice was served by email or portal.
The order acknowledges that electronic service of notices under clause (c) or (d) of section 169 led to cancellations under section 29 where taxpayers could not respond within statutory timelines, and accordingly inserts a proviso in sub section (1) of section 30 permitting affected registered persons served by e mail or via the common portal to file applications for revocation of cancellation of registration by the prescribed extended cut off, thereby mitigating procedural prejudice and preserving the opportunity of being heard.
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