Revocation of cancelled GSTIN beyond 90 days on Appeal of High Court order

Revocation of cancelled GSTIN beyond 90 days on Appeal of High Court order

Revocation of cancelled GSTIN beyond 90 days on Appeal of High Court order

A Circular (No. /DCCT(E-G)/CR-07/2022-23) has been issued by the Government of Karnataka, relating to the issue regarding the revocation of the cancelled GSTIN beyond time period prescribed.

As per the GST laws [Section 29(2)(c )], where the registered person has not furnished proper returns, for a continuous period of 6 month, the GST officer has the power to cancel the registration of the person from such date, including any retrospective date, as deemed fit by the proper officer.

However, by applying in Form GST REG – 21, within 30 days of receiving the notice of cancellation, such person whose registration is cancelled, can apply for reversal of such cancellation.

Furthermore, on certain conditions, the aforementioned period of 30 days was extended to 90 days.

It was noticed that few of the tax payers did not apply for revocation within the prescribed time period, and beyond that the portal did not allow filing revocation application.

Hence, as the last resort to seek remedy for the issue, the taxpayers applied to Appellate Authorities/High Court.

In case allowed by the Appellate Authorities/High Court, to reverse such cancellation beyond the prescribed period, there was no e-mode arranged.

Hence, now a module has been developed and properly tested to solve such a problem of reversing the cancelled registration beyond 90 days.

Now, taking the help of the module, revocation after:

a. Appeal; or
b. Court orders,

LGSTO/SGSTO can reverse the effect of cancelled registration beyond 90 days.

The below shall be followed:

1. Registration Request  
2. Approve Revocation Request  
3. Revocation after Appeal/High court 

To enable the revocation:

The Offices has to 

a. Select the GSTIN; &
b. Upload the PDF copy of the Appeal order/High Court Order along with the revocation proceedings drawn to revoke the cancelled registration.

The above shall be done with the Digital Signature Certificate of the respective officer.

In case of any issues/queries, the officers shall:

a. Raise their Grievances on GST Pro; &
b. Contact the e-Governance section of this office.



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