Revocation of GST registration: extended opportunity to apply when electronic service of notice prevented timely response. The Order inserts a proviso allowing registered persons who were served notice electronically and could not reply-leading to cancellation of registration up to a specified cutoff-to file applications for revocation of cancellation within an extended, time limited window; the Order is remedial, issued under the power to remove difficulties, and is deemed to have retrospective effect from a specified earlier date.
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 GST registration: extended opportunity to apply when electronic service of notice prevented timely response.
The Order inserts a proviso allowing registered persons who were served notice electronically and could not reply-leading to cancellation of registration up to a specified cutoff-to file applications for revocation of cancellation within an extended, time limited window; the Order is remedial, issued under the power to remove difficulties, and is deemed to have retrospective effect from a specified earlier date.
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