Revocation of cancellation permitted for taxpayers served by email or portal to file late revocation applications within an extended period. The Order inserts a proviso in sub-section (1) of section 30 allowing a registered person served notice under clause (c) or (d) of sub-section (1) of section 169 by e-mail or via the common portal, who could not reply and whose registration was cancelled, to file an application for revocation of cancellation in respect of orders passed up to 31.03.2019 within the 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 cancellation permitted for taxpayers served by email or portal to file late revocation applications within an extended period.
The Order inserts a proviso in sub-section (1) of section 30 allowing a registered person served notice under clause (c) or (d) of sub-section (1) of section 169 by e-mail or via the common portal, who could not reply and whose registration was cancelled, to file an application for revocation of cancellation in respect of orders passed up to 31.03.2019 within the extended period specified by the Order.
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