Employer could revoke I-140 approval at any point of time be it within 180 days of its approval or beyond 180 days. USCIS came up with new guidelines that revoking after 180 days of its approval would not have any impact on your ability to extend H-1B beyond 6 years. But keep in mind if I-140 is revoked, same employer or new employer has to file new PERM & I-140. Under all circumstances you will get to port earliest filed priority date except if it is revoked because of fraud misrepresentation.
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