Overview of GST Council 49th Meeting Recommendations—CA. Satyadev Purohit

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The Tax Publishers GST--Council Meeting Overview of GST Council 49th Meeting Recommendations CA. Satyadev Purohit The learned author tries to make an overview of the recommendations made by the GST Council in its 49th Meeting held at Vigyan Bhawan, New Delhi on 18-2-2023. 1. Extension of time limit for application for revocation of cancellation of registration (i) Present position As per section 30 of the CGST Act, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order. Such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended, -- (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a). Hence, a total period of 90 days (normal 30 days + extendable period of 30 days by the Additional Commissioner or the Joint Commissioner + extendable period of further 30 days by the Commissioner) is available to a registered person for filing application for revocation of cancellation. After the expiry of 90 days, the registered person cannot file application for revocation of cancellation of registration. However, such person will have the remedy of filing appeal within a further period of 30 days after expiry of 90 days from the cancellation of the registration. After the expiry of 120 days, the taxpayer has no statutory remedy of getting the registration restored. In these circumstances, the taxpayers have been filing writ petition before the High Court seeking restoration of cancellation of the registration. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Council Meeting

Overview of GST Council 49th Meeting Recommendations

CA. Satyadev Purohit

The learned author tries to make an overview of the recommendations made by the GST Council in its 49th Meeting held at Vigyan Bhawan, New Delhi on 18-2-2023.

1. Extension of time limit for application for revocation of cancellation of registration

(i) Present position

As per section 30 of the CGST Act, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order.

Such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended, --

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;

(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).

Hence, a total period of 90 days (normal 30 days + extendable period of 30 days by the Additional Commissioner or the Joint Commissioner + extendable period of further 30 days by the Commissioner) is available to a registered person for filing application for revocation of cancellation.

After the expiry of 90 days, the registered person cannot file application for revocation of cancellation of registration. However, such person will have the remedy of filing appeal within a further period of 30 days after expiry of 90 days from the cancellation of the registration.

After the expiry of 120 days, the taxpayer has no statutory remedy of getting the registration restored. In these circumstances, the taxpayers have been filing writ petition before the High Court seeking restoration of cancellation of the registration.