APPEAL FOR REVOCATION GST REG

[Fahiyaz Ahmmed]

Is it possible to file an appeal for revocation of GST Reg, after 1 year, from the date of cancellation of GST registration no.

[Sadanand Bulbule]

Dear Ahmmed ji

In terms of Section 107[1], three months time is allowed from the date of communication of decisions or order to the registered person. And one more month with condonation of delay is allowed under Section 107[4] of the CGST Act. So date of communication of decision or order is the determinant factor.

 

[Sadanand Bulbule]

Dear

Also refer the judgement dated 20/09/2024 of the Hon'ble Gujarat High Court rendered in the case of Gayatri Steel Company Vs. Union of India & Ors 2024 (9) TMI 1639 - GUJARAT HIGH COURT.

[PRAVEEN SHARMA]

While the general rule allows for a maximum extension of 180 days, appeals for revocation beyond one year are possible under exceptional circumstances, but they usually require an approach through appeals, writ petitions, or seeking relaxation from higher authorities based on the merits of the case.

[Sadanand Bulbule]

Dear querist

Please also refer judgement of Hon'ble Allahabad High Court rendered in the case of M/s. Yadav Steels Vs. Additional Commissioner & Another [2024 (2) TMI 1069].

AI Summary

Appeal limitation for GST revocation: communication date governs timelines, limited extensions may be granted in exceptional cases.
The ability to appeal against revocation of GST registration depends on the date of communication of the cancellation order, with a short primary limitation period and a limited additional period by condonation of delay. Although the statutory timeline is strict, exceptional relief may be pursued through writ petitions or requests for relaxation on the merits, and recent High Court decisions have been cited where parties sought remedies beyond ordinary time bars.