Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022 - 03/2023-State Tax - Himachal Pradesh SGST
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Revocation of cancellation of registration: eligible cancelled registrants may apply after furnishing due returns and paying outstanding dues. The notification allows persons whose registration was cancelled on or before the specified cut off and who failed to apply within the ordinary time to apply for revocation within an extended window, provided they first furnish returns due up to the effective date of cancellation and pay any tax, interest, penalty and late fee; no further extensions will be granted and the class includes those whose appeals or prior revocation applications were rejected for failure to meet the original time limit.
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 cancellation of registration: eligible cancelled registrants may apply after furnishing due returns and paying outstanding dues.
The notification allows persons whose registration was cancelled on or before the specified cut off and who failed to apply within the ordinary time to apply for revocation within an extended window, provided they first furnish returns due up to the effective date of cancellation and pay any tax, interest, penalty and late fee; no further extensions will be granted and the class includes those whose appeals or prior revocation applications were rejected for failure to meet the original time limit.
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