No order passed after submission of reply to SCN for cancellation of reg
SCN for cancellation of registration has not been adjudicated till date despite expiry of the time period under Rule 22(3). Suspension gets revoked automatically in the system? Read somewhere that the officer in such cases has to activate the registration since suo moto cancellation option gets deactivated?
Cancellation of GST registration: failure to adjudicate within prescribed time may warrant officer revocation or writ remedy. A show-cause notice for cancellation of GST registration remained unadjudicated beyond the procedural time limit; the question raised whether suspension is automatically revoked or requires officer reactivation. Respondents advised ensuring all returns and dues are current, pursuing written requests and meetings with the jurisdictional officer for revocation, and, if administrative avenues fail, seeking judicial review by filing a writ in the High Court. (AI Summary)
Goods and Services Tax - GST