My business in Muzaffarpur has received a GST cancellation order; how can I appeal and what is the procedure for revocation?
AR Asked by Arjun Nair from India
Quick Answer
If your GST registration has been cancelled under Section 29 of the CGST Act, 2017, you may apply for revocation under Section 30 within thirty days of the cancellation order, extendable by an additional thirty days.
Detailed Legal Analysis
If your GST registration has been cancelled under Section 29 of the CGST Act, 2017, you may apply for revocation under Section 30 within thirty days of the cancellation order, extendable by an additional thirty days. The application must be filed in Form GST REG-21 along with the reasons for revocation and proof of compliance.
If the proper officer rejects the revocation, you may file an appeal before the Appellate Authority under Section 107 within three months of the rejection. The Patna High Court may be approached under Article 226 if the cancellation is arbitrary or without jurisdiction.
The Bihar Rent Control Act 2017 on SGST may have corresponding provisions for state-specific matters. During the cancellation period, you cannot collect tax or claim input credit.
Ensuring all returns are filed and dues cleared is essential for a successful revocation.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.