Whether Delay in Filing Revocation Application can be Condoned—Akhilesh Kumar Shah

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The Tax Publishers GST--Revocation of cancellation Whether Delay in Filing Revocation Application can be Condoned Akhilesh Kumar Shah The learned author seeks to make an overview of the issue as to whether delay in filing application for revocation of cancellation of registration can be condoned by the GST department. The issue is sought to be discussed in the light of relevant statutory provisions and some landmark judicial pronouncements. 1. Introduction There arises genuine difficulty to dealers in GST where registration has been cancelled and application for revocation of registration could not be given within time. Here, the related provisions regarding delay condonation in Limitation Act, 1963 can also be beneficial. The topic deals with the matter with rulings of High Courts on condonation of delay in respect of revocation application in GST. 2. Statutory provisions vis-a-vis revocation of cancellation of registration Rule 23 of the Central Goods and Services Tax Rules, 2017 (in short "the CGST Rules") deals with the revocation of cancellation of registration. As per sub-rule (1) of rule 23 of the CGST Rules, registered person, whose registration is cancelled by the proper officer on his own motion, may, subject to the provisions of rule 10B, submit an application for revocation of cancellation of registration, in Form GST REG-21, to such proper officer, within a period of 90 days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Revocation of cancellation

Whether Delay in Filing Revocation Application can be Condoned

Akhilesh Kumar Shah

The learned author seeks to make an overview of the issue as to whether delay in filing application for revocation of cancellation of registration can be condoned by the GST department. The issue is sought to be discussed in the light of relevant statutory provisions and some landmark judicial pronouncements.

1. Introduction

There arises genuine difficulty to dealers in GST where registration has been cancelled and application for revocation of registration could not be given within time. Here, the related provisions regarding delay condonation in Limitation Act, 1963 can also be beneficial. The topic deals with the matter with rulings of High Courts on condonation of delay in respect of revocation application in GST.

2. Statutory provisions vis-a-vis revocation of cancellation of registration

Rule 23 of the Central Goods and Services Tax Rules, 2017 (in short "the CGST Rules") deals with the revocation of cancellation of registration.

As per sub-rule (1) of rule 23 of the CGST Rules, registered person, whose registration is cancelled by the proper officer on his own motion, may, subject to the provisions of rule 10B, submit an application for revocation of cancellation of registration, in Form GST REG-21, to such proper officer, within a period of 90 days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.