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

GST registration cancellation: challenge for lack of personal hearing may justify High Court relief after exhausting appeals.
GST registration cancelled for non-filing of returns for six consecutive periods; statutory appeal to the appellate authority is the primary remedy and must be filed within prescribed time. Section 117 permits High Court appeals only from Appellate Tribunal orders on substantial questions of law, so direct Section 117 invocation against the original order is ordinarily not available. Adjudication without actual personal hearings may breach principles of natural justice and can be a strong ground for challenging cancellation. Administrative options include filing outstanding returns to seek revocation or applying for fresh registration; relief depends on case-specific facts.