Suo Moto Suspension of GST registration

[POOJA AGARWAL]

In our case the Client's GSTN is suspended (not cancelled) u/s 29 by issuing Reg 17 (Suo Moto suspended). SCN was issued after suspension of registration. We have replied to the SCN submitting that all the GST returns have been filed regularly and no provision of GST laws has been contravened by us; however the GST officer is not responding. Neither the registration is reinstated nor the same is cancelled. What is the legal remedy available now? Revocation application can be filed only after cancellation.

[KASTURI SETHI]

Form GST REG-17 is a show cause notice.

In Form GST REG-17, there is column for Personal Hearing. What is the status of P.H. ? Was P.H. fixed ? If so, have you appeared for P.H. before the Proper Officer  ? 

[Padmanathan KV]

Pls see send proviso to sub-rule (4) of Rule 21A of CGST Rules, 2017:-

Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns.

Practically, pls write to officer and relegate to higher level officials. If its not working, you have to approach High Court in Writ.

 

[Shilpi Jain]

You could also consider raising your grievance at CPGRAMS --->https://pgportal.gov.in/

AI Summary

Suspension of GST registration - furnishing pending returns can deem suspension revoked; pursue administrative escalation or writ remedy. Suspension of GST registration via Form GST REG-17 is a suo moto suspension and may be contested by replying and seeking personal hearing; if suspension arises under the specific contraventions in section 29(2)(b) or (c) and registration is not cancelled, Rule 21A's proviso deems suspension revoked on furnishing all pending returns. Absent officer response, taxpayer should administratively escalate, use grievance portals, or seek a writ remedy.