Functionality to file Revocation Application against GST Registration cancellation order enabled at GSTN Portal under Removal of Difficulty.
Functionality to file Revocation ApplicationÂ
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.
- Credit in partner’s capital account for book entry adjustments can not be added u/s 68
- Non-compliance of summons issued u/s 131 no ground to make addition u/s 68
- Assessee not obliged to demonstrate actual utilization of donation u/s 35(1)(ii)
- For Registration u/s 12AB, phrase “genuineness of activities” is interpreted liberally
- If AO rejects a reply, he has to offer opportunity of personal hearing to assessee
