TaxTMI 
TaxTMI 
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.
Suo Moto Suspension of GST registration
11 Jun 2024 
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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. (AI Summary)
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. (AI Summary)