RESTORATION OF CANCELLED GST REGISTRATION & 90 DAYS LAPSED

[GAURAV SHARMA]

How to restore registration which has been cancelled suo moto and Application for revocation of cancellation cannot be filed as 90 days already lapsed. The GST Returns are pending.

Should we file a WRIT or file an appeal ?

Thanks in advance to the esteemed experts.

[KASTURI SETHI]

What is the date of passing Order-in-Original ? Are you not covered by extension of time limit granted by Supreme Court and Board's Circular ?

[GAURAV SHARMA]

Thank you Kasturi Sir for the reply.

Registration was cancelled on 05.02.2020 and the same was also the effective date.

GSTR-3B & GSTR-1 have been filed till February 2020.

As per my understanding, extension of time limit granted by Supreme Court and Board's Circular has also lapsed.

Kindly advice

[KASTURI SETHI]

I am of the view that you should meet your jurisdictional GST Range Officer in this context. No harm in trying. Must visit.

[KASTURI SETHI]

See Notification No.34/21-CT dated 29.8.21. Now you can apply for revocation of cancellation of registration.

[GAURAV SHARMA]

Thank you Kasturi Sir for the update.

I have gone through the Notification yesterday and will be filing the same.

AI Summary

Revocation of cancelled GST registration now available after a notification enabling late revocation applications and administrative remedies. The key operative rule is that affected taxpayers whose GST registration was cancelled suo moto and for whom the 90-day revocation window had lapsed may now apply for revocation under Notification No.34/21-CT; practitioners should confirm applicability of any earlier extensions and engage the jurisdictional GST Range Officer while ensuring outstanding GST returns are addressed.