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Revocation of cancelled GST registration allowed under a special window; applicants must file returns and pay dues before applying. Notification permits persons whose GST registration was cancelled under specified clauses to apply for revocation within the special window only after furnishing returns due up to the effective date of cancellation and paying any tax, interest, penalty and late fee; no further extension will be allowed; the class includes those whose appeals 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 cancelled GST registration allowed under a special window; applicants must file returns and pay dues before applying.
Notification permits persons whose GST registration was cancelled under specified clauses to apply for revocation within the special window only after furnishing returns due up to the effective date of cancellation and paying any tax, interest, penalty and late fee; no further extension will be allowed; the class includes those whose appeals were rejected for failure to meet the original time limit.
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