Registration revocation relief extends deadline for cancelled GST registrations where notice was served electronically and unanswered. Relief is provided for registration cancellations where notice under section 29(2) was served by e-mail or through the common portal and the registered person could not respond, causing cancellation. A proviso is inserted in section 30(1) so that persons against cancellation orders passed up to 31.03.2019 may file an application for revocation of cancellation of registration not later than 22.07.2019.
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Provisions expressly mentioned in the judgment/order text.
Registration revocation relief extends deadline for cancelled GST registrations where notice was served electronically and unanswered.
Relief is provided for registration cancellations where notice under section 29(2) was served by e-mail or through the common portal and the registered person could not respond, causing cancellation. A proviso is inserted in section 30(1) so that persons against cancellation orders passed up to 31.03.2019 may file an application for revocation of cancellation of registration not later than 22.07.2019.
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