Revocation of cancelled GST registration allowed under special procedure after furnishing returns and paying due tax and charges, no further extension available. A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.
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 special procedure after furnishing returns and paying due tax and charges, no further extension available.
A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.
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