Extension of time limit for revocation of cancelled GST registration grants an enlarged window to file reinstatement applications. Amendment replaces the earlier prescribed deadline for filing applications for revocation of cancelled GST registration with a later deadline, thereby extending the period for eligible persons to apply. The amendment operates by substituting the date specified in the principal notification and is declared to have retrospective effect from the earlier deadline, formalizing the extended filing window under the statutory power to amend prior notifications.
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Provisions expressly mentioned in the judgment/order text.
Extension of time limit for revocation of cancelled GST registration grants an enlarged window to file reinstatement applications.
Amendment replaces the earlier prescribed deadline for filing applications for revocation of cancelled GST registration with a later deadline, thereby extending the period for eligible persons to apply. The amendment operates by substituting the date specified in the principal notification and is declared to have retrospective effect from the earlier deadline, formalizing the extended filing window under the statutory power to amend prior notifications.
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