Revocation of registration: delayed applications permitted where notices sent electronically prevented reply, restoring revocation opportunity. Noting that electronically served cancellation notices under section 169(1)(c) or (d) prevented some taxpayers from replying and led to expired statutory windows, the Order inserts a proviso in section 30(1) permitting registered persons so served, whose cancellations were passed up to the prescribed cutoff, to file applications for revocation of cancellation of registration within an extended period specified by the Order.
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: delayed applications permitted where notices sent electronically prevented reply, restoring revocation opportunity.
Noting that electronically served cancellation notices under section 169(1)(c) or (d) prevented some taxpayers from replying and led to expired statutory windows, the Order inserts a proviso in section 30(1) permitting registered persons so served, whose cancellations were passed up to the prescribed cutoff, to file applications for revocation of cancellation of registration within an extended period specified by the Order.
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