My GST registration in Madurai was cancelled; how do I file an appeal?
TA Asked by Tariq Anwar from India
Quick Answer
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 Madurai.
Detailed Legal Analysis
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 Madurai. Further appeal lies to the GST Appellate Tribunal, then Madras High Court on substantial questions of law.
Revocation of cancellation under Section 30 can be sought by filing returns and paying dues. Tamil Nadu Rent Control Act 1960 (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.
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.