Section 12A(a) Registration Cancellation: Prospective Effect Only, Effective from Cancellation Order Date if Revenue Wins Tax Appeal.

Cancellation of registration u/s 12A(a) - Since the act of cancellation of registration has serious civil consequences and the ammended provision is held to have only a prospective effect the effect of cancellation, in the event the pending Tax Appeal is decided in favour of the Revenue,will operate only from the date of the cancellation order. .....

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