| Question And Answer | |
|---|---|
| Subject: | GST REVOCATION OF CANCELLATION OF REGISTRATION |
| Category: | GST |
| Querist: | CA KARAN SHAH |
| Answered by: | Advocate C.B.Thakar |
| Tags: | GST, GST Registration, Registration cancelled |
| Date: | September 11, 2021 |
ASSEESSEE GST REGISTRATION CANCELLED VIDE CANCELLATION ORDER DATED 30/12/2019 U/S 29(2C) OF THE CGST ACT. ASSESSEE HAS NOT APPLIED FOR REVOCATION OF CANCELLATION OF REGISTRATION OR NOT FILED ANY APPEAL TILL DATE.
RECENTLY ISSUED GST NOTIFICATION 34/2021 DATED 29/08/2021 EXTENDED TIME LIMIT FOR FILING REVOCATION TILL 30/09/2021 ONLY IN CASE WHERE DUE DATE FOR FILING REVOCATION OF CANCELLATION OF REGISTRATION FALLS BETWEEN 01/03/2020 TO 31/02/2021.
IN OUR CASE, THE DUE DATE TO FILE REVOCATION APPLICATION DOES NOT FALL IN GIVEN PERIOD. HENCE BENEFIT OF ABOVE NOTIFICATION NOT AVAILABLE TO ASSESSEE. ALSO TIME LIMIT TO FILE APPEAL HAS EXPIRED.
IN GIVEN SITUATION WHAT OPTIONS ARE AVAILABLE TO ASSESSEE TO ACTIVATE HIS GST REGISTRATION?
It is correctly stated that Notification No.34/2021 will not apply. However, the querist can file appeal against cancellation order. The cancellation order is dated 30.12.2019. The appeal could have been filed till 30.3.2020.
Hon. Supreme Court has extended limitation for due date falling after 15.3.2020. By last order date 27.4.2021, the extension still continues till further orders by Hon. Supreme Court. So, as on today, extension continues and even if the appeal is filed today it will be held to be in time due to above extension.
The Revenue department has also confirmed above position vide circular no. 157/13/2021- GST dated 20.7.2021. The Supreme Court Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 IN RE COGNIZANCE FOR EXTENSION OF LIMITATION Petitioner(s) dt -9 -7 – 2021