My GST registration in Kolkata was cancelled; how do I file an appeal?

An order cancelling GST registration can be appealed before the Appellate Authority under Section 107 of the CGST Act, 2017 within three months (extendable), before the jurisdictional authority in Kolkata. Further appeal lies to the GST Appellate Tribunal, then Calcutta High Court on substantial questions of law. Revocation of cancellation under Section 30 can be sought by filing returns and paying dues. West Bengal Premises Tenancy Act 1997 (the SGST Act) is parallel to the central Act, and the State authorities mirror the central procedure. The appeal must be in the prescribed form with fees and documents. A demand order can be contested on merits, classification, and valuation. Pre-deposit of 10% is required for appeal. Stay of recovery can be sought.