Dear experts,
My hearty diwali wishes to all the members,
One of my client whose GST registration got cancelled due to non filing of six consecutive months by suo moto by the proper officer in May 2019. But the client went for an appeal u/s 107 only in sep 2021. The appellate authority due to expiry of time period, reject the appeal filed by client. Now what is the remedy and what course of action to be taken to retain the same gst registration. can I file Writ before the high court and get the remedy. What is the opinion on this. Please provide the citation with your views.
Thanks in advance.
Client's GST Registration Canceled for Non-Filing; Appeal Rejected; Exploring New Registration and Writ Petition Options A client's GST registration was canceled by the authorities in May 2019 due to non-filing for six consecutive months. The client appealed the decision in September 2021, but it was rejected due to the expiration of the appeal period. The client is seeking advice on possible remedies, including the option of filing a writ in the high court. One suggestion is to obtain a new registration under the same PAN while awaiting potential relief. Queries about the reasons for the delayed appeal remain unanswered, and there is agreement on exploring the new registration option. (AI Summary)