TaxTMI 
TaxTMI 
Cancellation of registration by proper officer.
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....ncellation of registration by proper officer in situations described in clause (a) to clause (e) as under:- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in ....
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....g it available on the common portal; or" AND, WHEREAS, sub-section (1) of Section 30 provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AND, WHEREAS, sub-section (1) of Section 107 of the OGST Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within th....
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....ection (1) of Section 107 of the OGST Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the OGST Act has elapsed; the registered persons whose registration have been cancelled under sub-section (2) of Section 29 of the OGST Act, are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of can....
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....on 30 of the said Act, the following proviso shall be inserted, namely:- "Provided that the registered person who was served notice under sub-section (2) of Section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of Section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file appl....