Functionality to file Revocation Application against GST Registration cancellation order enabled at GSTN Portal under Removal of Difficulty.
Functionality to file Revocation Application
In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can file application for revocation of cancellation of registration once again.
Those taxpayer who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation.
Steps to be taken:
Taxpayer is required to login and navigate to Services> Registration> Application for Revocation to file the application for revocation.
- Taxes on sales comprising in turnover to be excluded for estimating net profit
- Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld
- Bail granted to a CA accused in a GST evasion of more than 40 crores
- Every provision invoked casts a different onus, quoting wrong section prejudice the assessee
- Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court
