A large number of registrations have been cancelled under sub-section (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the said Act has elapsed.
Now in order to provide relief, a Removal of Difficulty Order No. 01/2020 dated 25.06.2020, was issued by virtue of which:
- Aggrieved taxpayers can file application for revocation of cancellation of registration once again in case it was rejected.
- Aggrieved 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.
Further, for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 i.e.
29 (2) (b):- a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
29 (2) (c):- any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months;
in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-
- a) Date of service of the said cancellation order; or
- b) 31st day of August, 2020.
The department has activated the functionality of filing of revocation application on the portal w.e.f. 06th August 2020 in view of aforesaid order. The taxpayer is required to follow the below steps:
Login to Common Portal >> Navigate to Services>> Registration>> Application for Revocation> Fill the form and Submit for disposal
Therefore, practically now the assessee who has to file application for the revocation can file application till 30th September 2020 in the manner prescribed.