Revocation deadline clarified for GST registrations cancelled via electronic notice, allowing filing from later of service date or cutoff. Clarifies that for GST registrations cancelled and served electronically up to the specified cut off, the thirty day period to apply for revocation is to be computed from the later of the date of service of the cancellation order or an administratively specified later date, thereby permitting affected taxpayers who missed the original statutory window due to electronic service and transitional difficulties to seek revocation.
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 deadline clarified for GST registrations cancelled via electronic notice, allowing filing from later of service date or cutoff.
Clarifies that for GST registrations cancelled and served electronically up to the specified cut off, the thirty day period to apply for revocation is to be computed from the later of the date of service of the cancellation order or an administratively specified later date, thereby permitting affected taxpayers who missed the original statutory window due to electronic service and transitional difficulties to seek revocation.
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