Process of filing appeal regarding rejection of revocation along with fee & form no.?

Reply—According to Rule 23 of CGST Rules, the proper officer may, for reasons to be recorded in writing, under circumstances, by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.

The proper officer shall, before passing the order in FORM GST REG-05, issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

If above procedure has been completed and proper officer has rejected the application of rejection on certain grounds, as per section 107 of CGST Act, any person aggrieved by any order or decision passed under GST Act has right to Appeal to the appellate authority.  It must be an order or decision passed by an “adjudicating authority”.

As per sub section (6) of section 107, No appeal shall be filed unless the appellant has paid a sum equal to ten per cent. of the remaining amount of Tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees,in relation to which the Appeal has been filed.  Under rule 108 (1) an appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents.