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 for non-filing of returns can be challenged by showing bona fide default and readiness to regularise compliance.
GST registration cancelled for non-filing of returns may be challenged by pleading that the default was procedural or due to bona fide compliance difficulties, with no intention to evade tax or suppress turnover. The appeal against rejection of revocation may stress willingness to file all pending returns and pay tax, interest, late fee and other statutory dues, and may contend that cancellation is arbitrary, disproportionate and causes hardship to business operations and livelihood.