TaxTMI 
TaxTMI 
Respected sir,
How to revoke of cancellation of GST registration where order of cancellation exceeds one hundred and eighty days..?
REVOCATION OF CANCELLATION OF GST REGISTRATION
11 Jan 2024 
3 Replies 
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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. (AI Summary)
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. (AI Summary)