Respondent should consider the revocation application of GST registration which was cancelled by petitioner himself.
Section 107 of the CGST Act, 2017 — Appeal —–The petitioner sought direction against the respondent to restore the registration of the petitioner, which he inadvertently had applied for cancellation of registration u/s 29 on account of discontinuation of the business, since he did not have business for many months. The appeal was attempted to be filed online against the order of cancellation of GST so that it could discharge the tax liability. Since his registration was cancelled by himself, he was not allowing any appeal to be preferred. No personal hearing has been received as respondent had informed that cannot take any action till the appeal will be filed electronically. The court observed that there has been a self cancellation of registration on the part of the petitioner, which has made him ineligible for online appeal, which otherwise is permissible under Section 107. Section 30 provides for revocation of cancellation of registration for which according to the petitioner the necessary communication have already provided to the authority concerned.
Held that:- The Hon’ble High Court directed the respondent to reply the communications made by the petitioner and the respondent shall dispose of the appeal. In the eventuality of giving technicality, the respondent shall guide in writing to enable the petitioner to prefer the appeal online within a short period of two weeks.
Respondent should consider the revocation application of GST registration which was cancelled by petitioner himself.
Section 107 of the CGST Act, 2017 — Appeal —–The petitioner sought direction against the respondent to restore the registration of the petitioner, which he inadvertently had applied for cancellation of registration u/s 29 on account of discontinuation of the business, since he did not have business for many months. The appeal was attempted to be filed online against the order of cancellation of GST so that it could discharge the tax liability. Since his registration was cancelled by himself, he was not allowing any appeal to be preferred. No personal hearing has been received as respondent had informed that cannot take any action till the appeal will be filed electronically. The court observed that there has been a self cancellation of registration on the part of the petitioner, which has made him ineligible for online appeal, which otherwise is permissible under Section 107. Section 30 provides for revocation of cancellation of registration for which according to the petitioner the necessary communication have already provided to the authority concerned.
Held that:- The Hon’ble High Court directed the respondent to reply the communications made by the petitioner and the respondent shall dispose of the appeal. In the eventuality of giving technicality, the respondent shall guide in writing to enable the petitioner to prefer the appeal online within a short period of two weeks.