GST Registration revocation

[Mohideen A]

Hi All,

Would request your in sights in the below challenge

A registered entity’s GSTIN got suspended due to non-filing of returns and the time limit to revoke the same had lapsed (90 days), this was due to cash crunch faced by the registered person in discharging the tax liability to the exchequer.

Further when we were trying to revoke the suspension post the time lines the facility was disabled, since our business had retrieved now and the sustainability is guaranteed we wish to take fresh GSTIN since the earlier one got suspended and revocation isn’t feasible currently.

While making the fresh GST application PAN validation will re-instate the existence of GST and suspension of the same. Is there any other route to revoke the GSTIN which got suspended since taking fresh GSTIN and the proximity of its approval is remote.

AI Summary

GST registration suspension: file pending returns and pay outstanding taxes to seek revocation; writ remedy may be available.
Suspended GST registrations cannot be replaced by a fresh registration while suspension subsists; revocation is achievable by following the rules' revocation process-principally filing pending returns and paying outstanding taxes with interest and penalty-or by approaching the high court via writ petition to seek conditional revocation when statutory appeal periods are expired.