Revocation of GST registration: filing window extended-later of service date or specified date allowed for affected cancellations. For cancellations effected up to the specified cutoff, the thirty-day period for filing applications for revocation under section 30(1) shall be calculated by reference to the later of: the date of service of the cancellation order, or a specified later calendar date. The Order, issued under section 172 as a Removal of Difficulties order, addresses cases where notices were served electronically or on the common portal and is deemed to have come into force from a designated earlier date.
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Provisions expressly mentioned in the judgment/order text.
Revocation of GST registration: filing window extended-later of service date or specified date allowed for affected cancellations.
For cancellations effected up to the specified cutoff, the thirty-day period for filing applications for revocation under section 30(1) shall be calculated by reference to the later of: the date of service of the cancellation order, or a specified later calendar date. The Order, issued under section 172 as a Removal of Difficulties order, addresses cases where notices were served electronically or on the common portal and is deemed to have come into force from a designated earlier date.
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