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    <title>Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017</title>
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    <description>The SOP implements the extension mechanism under section 30 and rule 23 allowing applicants whose registration was cancelled to seek extension of time for revocation by showing sufficient cause. Requests sent to the proper officer by letter or e-mail are forwarded to the Joint/Additional Commissioner, who may, after recording reasons in writing and, if necessary, granting a personal hearing, grant or reject the extension and communicate the decision to the proper officer, which then processes the revocation application; the same procedure applies for later requests within the extended statutory window.</description>
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    <pubDate>Fri, 02 Jul 2021 00:00:00 +0530</pubDate>
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      <title>Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017</title>
      <link>https://www.taxtmi.com/circulars?id=64949</link>
      <description>The SOP implements the extension mechanism under section 30 and rule 23 allowing applicants whose registration was cancelled to seek extension of time for revocation by showing sufficient cause. Requests sent to the proper officer by letter or e-mail are forwarded to the Joint/Additional Commissioner, who may, after recording reasons in writing and, if necessary, granting a personal hearing, grant or reject the extension and communicate the decision to the proper officer, which then processes the revocation application; the same procedure applies for later requests within the extended statutory window.</description>
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