This discussion addresses whether a previous GST registration cancelled suo motu by the authorities prevents an applicant from obtaining a new registration for life. While it's noted that the PAN and its promoters might be restricted from opting for registration, the specific section or rule enforcing this lifetime ban is questioned. The consensus leans towards the idea that a cancelled PAN cannot easily obtain the same registration without resolving past issues, though the exact lifetime restriction is debated.
26 October 2023
Dear Sir, Does the suo moto cancellation of previous registration restricts applicant to obtain new gst registration for life time? Whereas all returns of previous registration are filed and there is no previous due on applicant.. Please clarify.
27 October 2023
It's general process... In PAN based registration is cancelled by dept for any of issues. Then PAN can't be take the same registration without clearing the issues...