REVOCATION OF CANCELLATION OF GST REGISTRATION

[BARUN MUKHERJEE]

Respected sir,

How to revoke of cancellation of GST registration where order of cancellation exceeds one hundred and eighty days..?

[KASTURI SETHI]

Pl. elaborate your query. What factors led to cancellation of registration ?

[KASTURI SETHI]

(i) Cancellation of registration certificate is capital punishment.------Madras High Court.

(ii) Reported as in the case of Abdul Samad Mohd. Inayathullah - 2023 (10) TMI 929-Madras High Court Order dated 29.9.23.

(iii) Ratio of this case law is applicable to the present issue regarding crossing time limit.

(iv) Take the shelter of this judgement under Article 226 of Constitution of India and file writ petition.

[Shilpi Jain]

Department is not understanding that cancelling the GST registration and not revoking such cancellation when the taxpayer wants is like apnae hi pair pe kulhadi mar lena.

They are stopping their own source of revenue.

Today more than 40% of the cases in HC which get reported relating to GST are relating to cancellation of registration.

So pls write to the higher officials by quoting the umpteen number of HC decisions available on this issue and request for a revocation. If still not activated, file a Writ (last resort as it could be expensive)

AI Summary

Revocation of GST registration: seek writ remedy after administrative request citing precedents when time-barred cancellation occurs and remedies fail. Where GST cancellation exceeds the statutory time limit, taxpayers should first request administrative revocation from higher revenue officials citing High Court precedents that treat cancellation as an extreme sanction; if administrative remonstrance fails, pursue a writ remedy under Article 226 seeking restoration of registration, bearing in mind litigation costs and the significance of the factual grounds for cancellation.