TaxTMI 
TaxTMI 
Is it possible to file an appeal for revocation of GST Reg, after 1 year, from the date of cancellation of GST registration no.
APPEAL FOR REVOCATION GST REG
26 Sep 2024 
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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. (AI Summary)
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. (AI Summary)