Revocation of cancelled GST registration gets a fresh time calculation under a removal of difficulties clarification. Clarification is issued for calculating the thirty-day period to apply for revocation of cancellation of registration where cancellation was ordered against registered persons covered by the specified default-based cancellation clauses and notice was served by e-mail or made available on the common portal. For cancellation orders passed up to 12 June 2020, the period is to be computed from the later of the date of service of the cancellation order or 31 August 2020. The measure is framed as a removal of difficulties to address expired revocation and appeal timelines.
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 cancelled GST registration gets a fresh time calculation under a removal of difficulties clarification.
Clarification is issued for calculating the thirty-day period to apply for revocation of cancellation of registration where cancellation was ordered against registered persons covered by the specified default-based cancellation clauses and notice was served by e-mail or made available on the common portal. For cancellation orders passed up to 12 June 2020, the period is to be computed from the later of the date of service of the cancellation order or 31 August 2020. The measure is framed as a removal of difficulties to address expired revocation and appeal timelines.
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