The Additional Commissioner of National Capital Territory of Delhi vide order no. F.No. 96/ACTT/GST/2018/391-93 dated July 18, 2018, has observed that provisional registration numbers of various taxpayers got cancelled or made inactive on GSTN Common portal because of non-reply to Show Cause Notices (“SCN”) issued for verification of application for enrolment of existing taxpayers.
Citing to the unawareness/ overlooking of SCN on the part of taxpayers because of new facility been introduced, it has been directed to all proper officers to revoke/ restore all such cases of migration after due verification of facts submitted by the inactive/ cancelled taxpayers in prescribed form i.e. GST Reg-21. Remarks, there is facility available to all proper officers in their log-in on the portal to upload requisite documents provided by taxpayer in response to show cause notice, using ARN of GST Reg-26.