Revocation of cancellation of gst registration

[THYAGARAJAN KALYANASUNDARAM]

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.

[KASTURI SETHI]

What are the genuine reasons for late filing of appeal before the Commissioner (Appeals) ?

[Shilpi Jain]

You could look at taking a new registration on the same PAN and do.your compliances until you get relief, if any..

[KASTURI SETHI]

Dear Querist,

You have not replied to my query. Can I presume that your client has nothing to say in his defence ?

[Rupali Gupta]

I agree with Shilpi Ji reply,

AI Summary

GST registration cancellation: document delay reasons, seek condonation or obtain fresh registration while maintaining compliance. A taxpayer's GST registration was cancelled suo motu for non filing and an appeal under section 107 filed late was rejected as time barred. Responses advise documenting reasons for delay to seek condonation or judicial review and, alternatively, obtaining a fresh registration on the same PAN while maintaining compliance pending any relief.