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.

AI Summary

Exploring the possibility of appealing GST registration revocation beyond one year under exceptional circumstances via Section 107. A user inquired about the possibility of appealing for the revocation of a Goods and Services Tax (GST) registration after one year from its cancellation. A respondent clarified that under Section 107 of the CGST Act, an appeal must generally be filed within three months, with a possible extension of one month for delay. Another participant mentioned that while revocation beyond one year is generally not allowed, it might be possible under exceptional circumstances through appeals or writ petitions. References were made to relevant court judgments to support these points.