GST cancllantion appeal

[Ramesh Nahata]

my GST number is canceled some where in june 2019 but i come to know now.

Where is fact is .

MY CA changed login email and phone numnber and this is done without any OTP process whic is great surprise to me.

some where in April 2019 i approach to GST office in Surat city and Raneg IV wih the letter abd supporting i.d. as information on GST websites. two office refuesed to accept letter saying it is not on there jurdication. the address on website f now updated. finally i reached to office and after so many argument they accepted my letter on 8th april 2019 and assured me it will be changed in 2days time

until ow it is not and office made cancel order in june 2019 where is his office have my letter since April that taxpayer can not receive the show cause or order or notice etc.

now 30 days time is lapsed ... and appeal 90 days also lapsed.

i believe still i ave few days mre for additional one month.

my question is to make appeal do i need to Hire any C.A. this si beaune i can not afford it ? and i believe that department is in fault and this alone reason is enough to revoke my GST so in next 30 days i can file all return.

2nd question : can i ask from department to wave the penalty from april 2019 to till they Chang the my login ?

3rd : is there any way where C.A. or soem other expert can Chang the primary email address and phone number without any OTP process ?

Ramesh

[KASTURI SETHI]

1. If you have not received the cancellation order of registration, you can apply to the Proper Officer (who has cancelled) for revocation of cancellation of registration in Form GST REG-21 even now. You are to prove that you have not received the cancellation order. Refer Section 30 of CGST Act read with Rule 23(1) of CGST Rules.

2. While filing application form for registration on Common Portal System, have you authorised your C.A. as an authorised signatory/representative, if it is so, you cannot take this plea now. It was duty of CA to make you aware of all the proceedings/correspondence. Your is responsible for this and not the department. It appears to me as the whole situation depends upon how application form was filled on Common Portal System.

3. Have you filed all returns or not ? What is the basis of cancellation of registration ? The reason must have been given in the cancellation order itself.

4. You can yourself represent your case before the Proper Officer. Hiring and advocate is not binding on you.

5. Penalty for non-filing of return or non-filing of reply or non-submission of docs/information cannot be waived. You cannot take plea that your C.A. was at fault, especially, in view of the situation if you have already authorised him.

Post your query again here after confirming the factual position for providing more help to you.

[KASTURI SETHI]

In continuation of my reply dated 29.9.2019 above, if neither you nor your C.A. has received cancellation order, then you can even now apply for revocation of cancellation of registration. The period of filing application starts from the date of service or order.

You should have taken care while filing application for registration. It appears to me you may have authorised your C.A. At present no use of blaming the department or your C.A. Apply for anew registration.

AI Summary

Revocation of GST registration can be sought via Form GST REG-21 where the cancellation order was not received. Revocation of registration may be sought by filing Form GST REG-21 and proving non-receipt of the cancellation order; the filing period begins from service of the order under Section 30/Rule 23(1). If a taxpayer authorised a representative on the Common Portal, the taxpayer remains responsible for correspondence and cannot typically avoid penalties for non-filing or non-response by blaming the representative. The taxpayer may represent themself before the Proper Officer and may apply for a new registration if necessary.