GST registration SUO_MOTO cancelled.

[Jignesh Sitapara]

Dear Experts,

One of my Colleague's client GSTIN cancelled due to returns defaulter Now, the Department has issued 'Order of Rejection of Application for Revocation of Cancellation' against revocation. Hence I wish to file an appeal. But I do not understand what to mention in STATEMENT OF FACTS, Because the accountant had not filed GST returns due to some altercation Now, please advise me how can file an appeal ? I mean which ground for the an appeal ?

Please help me.

AI Summary

GST registration cancellation revocation appeal grounds sought after rejection for return default and non-filing of returns. A GST registration was cancelled suo motu for return default, and revocation was later rejected by the department. The query asks how to draft an appeal, including the statement of facts and grounds, where GST returns were not filed because of an internal altercation with the accountant. Guidance is sought on the proper basis for challenging rejection of revocation of cancellation.