My business in Panipat has received a GST cancellation order; how can I appeal and what is the procedure for revocation?
SU Asked by Suresh Gowda 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 Punjab and Haryana High Court may be approached under Article 226 if the cancellation is arbitrary or without jurisdiction.
The Haryana Rent Control Act 1973 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.
Legal Provisions Referenced
Verify the current statutory text at India Code (the official repository of Indian legislation) or the Legislative Department. This answer is general legal information, not advice on your specific matter.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.