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 an application for the revocation of the cancellation of registration once again.
Further, those taxpayers who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation. The taxpayer is required to log in and navigates to Services> Registration> Application for Revocation to file the application for revocation.
The advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/390