An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee

An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee https://www.taxtmi.com/article/detailed?id=10794 An appeal under Section 107 of the CGST Act is an independent remedy against cancellation of GST registration and is not rendered unmaintainable merely because the assessee did not seek revocation under Section 30; the appellate authority must consider the challenge on its merits and administrative officers should re examine revocation requests without treating non exercise of the revocation remedy as a bar to appeal. en-us Tue, 08 Nov 2022 12:59:19 +0530 Tue, 08 Nov 2022 12:59:19 +0530 TaxTMI RSS Generator An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee https://www.taxtmi.com/article/detailed?id=10794 An appeal under Section 107 of the CGST Act is an independent remedy against cancellation of GST registration and is not rendered unmaintainable merely because the assessee did not seek revocation under Section 30; the appellate authority must consider the challenge on its merits and administrative officers should re examine revocation requests without treating non exercise of the revocation remedy as a bar to appeal. Articles Goods and Services Tax - GST Tue, 08 Nov 2022 12:59:19 +0530 https://www.taxtmi.com/article/detailed?id=10794