The GSTN (Goods and Services Tax Network) has issued an advisory on the interim measure in appeal channel for filing revocation of cancellation order. Any assessee who wish to avail the benefits of RoD order 01/2020 dated 25th June 2020, can now request the appellate to restore the application as earlier filed by the assessee for the revocation of cancellation of registration, which was cancelled or rejected by the indirect tax
The judicial authorities have now been given the power to restore the application of the assessees. What you need to do is:
- Login/Register
- Registration
- Restore Registration
- Restore revocation
Click of ‘Appeal in Favour’ and upload the copy of the cancelled order after entering ARN of the respective order. The department is working continuously to remove the restriction on reapplying for the revocation of the application earlier cancelled. After the removal, it will be easy to reapply for the revocation of cancellation as it will be done through a one-step process. The GSTIN will remove the restriction shortly and the option provided is just an interim measure.