GST Registration Cancelled

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my client's GST registration was cancelled on 30.10.2019 due to non-filing of returns for the 6 consecutive period. Since the time limit for filing appeal before the appellate authority was expired, can I invoke section 117 appeal to high court, since the time given for appeal is 180 days from the date of cancellation of the order and also considering supreme court limitation case.

And another client GST registration also was cancelled on 31.05.2019 due to non-filing of returns for 6 consecutive period, what to do in this case too.

Thanks in Advance.

AI Summary

Client Considers Section 117 Appeal After GST Registration Cancellation; Experts Advise Challenging Original Order First for Natural Justice. A client's GST registration was cancelled due to non-filing of returns, and the deadline for appealing the cancellation has passed. The client is considering invoking Section 117 to appeal to the High Court. However, experts suggest that the original authority's order should first be challenged before the statutory appellate authority, not directly in the High Court. A lack of personal hearing notice is noted as a violation of natural justice, potentially strengthening the case. Another option is to apply for a new registration while addressing any outstanding liabilities. The decision to challenge depends on the specific case circumstances.