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

GST Registration Suspended Under Section 29; No Resolution Despite Compliance. Explore Legal Remedies for Reinstatement or Cancellation. A client's GST registration was suspended under Section 29 through a suo moto action, with a show cause notice issued post-suspension. Despite responding to the notice and confirming compliance with GST filing requirements, the GST officer has not provided any resolution, leaving the registration neither reinstated nor canceled. Legal remedies suggested include checking the status of a personal hearing, writing to the officer or higher officials, and potentially approaching the High Court through a writ if unresolved. Additionally, raising a grievance on the CPGRAMS platform was advised.