CA Intermediate · Taxation · Registration
Rohan Enterprises is a registered normal taxpayer in Chennai. Its registration was cancelled by the proper officer by an order dated 10 March 2026 with effect from 31 December 2025 for non-filing of returns. Rohan wants to apply for revocation of cancellation. Within how many days of the service of the cancellation order can the application be filed, in the ordinary course?
The application for revocation can be filed within 30 days from the date of service of the cancellation order. This is the ordinary period for a person whose registration was cancelled by the proper officer on his own motion. Extensions are possible only by senior officers within limits.
- A15 days
- B30 daysCorrect
- C60 days
- D90 days
Explanation
A registered person whose registration was cancelled by the proper officer on his own motion may apply for revocation within 30 days from the date of service of the cancellation order. The period can be extended by the Additional or Joint Commissioner or Commissioner subject to limits. Other options are not the ordinary time limit.
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