Extension of revocation period for GST registrations cancelled via email or portal-later of service date or 31 August governs. For cancellations served electronically under section 169 where orders were passed up to 12 June 2020, the thirty-day period to apply for revocation under section 30 is to be calculated from the later of the date of service of the cancellation order or 31 August 2020, thereby extending the filing window; the Order is issued under section 172 and is effective from 25 June 2020.
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.
Extension of revocation period for GST registrations cancelled via email or portal-later of service date or 31 August governs.
For cancellations served electronically under section 169 where orders were passed up to 12 June 2020, the thirty-day period to apply for revocation under section 30 is to be calculated from the later of the date of service of the cancellation order or 31 August 2020, thereby extending the filing window; the Order is issued under section 172 and is effective from 25 June 2020.
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