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

Debate on Reversing GST Registration Cancellation After 180 Days; Discusses Article 226 Writ Petitions and Legal Strategies A discussion on revoking the cancellation of GST registration after 180 days includes three replies. One participant asks for clarification on the circumstances leading to the cancellation. Another suggests using a Madras High Court judgment under Article 226 of the Indian Constitution to file a writ petition. A third participant criticizes the department for hindering revenue by not revoking cancellations, noting that over 40% of High Court cases involve such issues. They recommend writing to higher officials citing existing judgments and, if unsuccessful, filing a writ as a last resort.