New registration after suo moto cancellation of previous composition registration

This query is : Resolved

tony (Querist)
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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.

RAJA P M

RAJA P M (Expert)
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26 October 2023 Yes, The said PAN and it's PROMOTERS can't opt registration under GST Act...

tony

tony (Querist)
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27 October 2023 but which section or rule restricts from obtaining new registration ?

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RAJA P M

RAJA P M (Expert)
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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...