Restoration of Cancelled Registration

Restoration of Cancelled Registration

Restoration of Cancelled Registration means that if a business has had its registration cancelled by the CBIC, but the decision is later overturned by an appellate court, the CBIC will reinstate the business’s registration based on the court’s order

CBIC: Restoration of Cancelled Registration based on Appellate order

As per S- 107 of the CGST Act, 2017 any person who is aggrieved by any decision or order passed under this Act or under State Goods and Service Tax Act by an adjudicating authority may appeal to the appellate authority within three months from the date on which such order/ decision is communicated to the taxpayer.

Further, if the appellate authority is satisfied that the appellant was prevented by sufficient cause from presenting an appeal within three months from the date of the order then he may allow it to be presented within a further period of one month

For filling an appeal, the appellant shall file all the pending GST Returns displayed in the GST common portal and discharge the tax liability along with interest and late fees in full.

APPEAL PROCEDURE :

As per Rule 108 of the CGST Rules,2017 an appeal to the appellate authority shall be filled in the FORM GST APL-01 along with the relevant documents electronically and a provisional acknowledgement shall be issued immediately. LIST OF THE DOCUMENTS to be filled before appellate authority:

1. A copy of Form GST APL-01.

2. A copy of provisional acknowledgement.

3. A copy of GST Cancellation Order.

4. A copy of the Show Cause Notice issued during the cancellation procedure.

5. A copy of the GST Registration Certificate.

6. A copy of Affidavit.

7. A copy of the latest GST Returns filed for the last two months.

8. A copy of a brief about the nature of Business. All such documents need to be submitted within seven days of filing the appeal electronically. The order of the appellate authority disposing of the appeal shall be passed in writing and within a period of one year from the date on which the appeal was filled.

RESTORATION OF GST CANCELLATION:

The Central Board of Indirect Taxes and Customs (CBIC) has introduced the facility of restoration of cancelled GST registration based on appellate order.

A registered advisory released by the Board said that communications have been received from field formations about passing judicial / appeal orders against cancellation orders, passed suo motu by the Range officers u/s 29 of the CGST Act, 2017.

“It has also come to notice that taxpayers in certain cases, had obtained orders from High Courts / appellate authorities to restore registrations cancelled on their own request.

Since the functionality to implement the orders online was not ready, a temporary mechanism to restore cancelled registrations was created in the back-end and an advisory vide e-mail dated 16th June, 2021,” the Board said. As per the advisory, a functionality in the name of ‘Restoration of Cancelled Registration’ has been developed and deployed w.e.f. 23.03.2022, to facilitate the jurisdictional Range officers to restore the registrations in pursuance of judicial/appellate orders.

This functionality would cover both the cancellations viz.. ordered suo motu by Range officers against which appeal orders were obtained without applying for revocation through form REG-21, and cancelled on the request from the taxpayers. The Board has further said that the necessary permission to operate this functionality is being enabled for the Jurisdictional Range Officers.

As per the contractual obligations, the vendor is required to rectify the defects/ errors/ bugs noticed, if any, in the functionality within 30 days of its deployment to production.

It is, therefore, requested that this advisory may be circulated among all the concerned officers for their guidance, and issues, if any, in performance of the functionality may immediately be reported to [email protected] for necessary resolution.

Don't forget to share this article :-

Stay Updated With Our Blogs!

Explore more of our blogs to have better clarity and understanding
of the latest corporate & business updates.

Why People Choose Our Services ?

Free Legal Advice

We provide free of cost consultation and legal advice to our clients.

Tech Driven Platform

All our services are online no need you to travel from your place to get our services.

Grow your business

Experts Team

We are a team of more than 15+ professionals with 11 years of experience.

Transparent pricing

There are no hidden & extra charges* other than the quote/invoice we provide.

100 % Client Satisfaction

We aim that all our customers are fully satisfied with our services.

On-Time Delivery

We value your time and we promise all our services are delivered on time.

Why Trust legal Suvidha?

People Who loved our services and what they feel.

In this Journey of the past 10+ years, we had gained the trust of many startups, businesses, and professionals in India and stand with a 4.9/5 rating in google reviews.We register business online and save time & paperwork.

Reno K Subramaniam
Reno K Subramaniam
22/03/2023
I have recently registered a Private Limited firm and was looking for a CA to take care of the filings, Startup India Certificate, and other formalities. I have received emails from legal Suvidha and a few others. I tried talking to them all. But, Mr. Mayank from Legal Suvidha was very impressive and was patient enough, prompt to answer all the queries. He has a very professional team and after the initial formalities, I started interacting with the team. It's not even 2 weeks but I really feel overwhelmed by their service and professionalism. I received my startup India certificate yesterday and my filings have been done promptly. The team at legal suvidha Ms. Nidhi, Ms. Priyanka, Ms. Koshika, and Ms. Saloni all show the same professionalism and are readily available to take care of the official filings and stuff. Overall a great experience till now and looking forward to a great journey!
pankaj tiwari
pankaj tiwari
22/03/2023
Legal suvidha is a team of genuine and experienced professionals who give you best services according to your profile
Raman Krishnan
Raman Krishnan
21/03/2023
Saloni from legalsuvidha has done a excellent job for filling and geting certificate of DPIIT. Thanks to legalsuvidha.
Prakaash Hari
Prakaash Hari
15/03/2023
Team Legal Suvidha offers a brilliant service. There communication is quite clear and they execute the job meticulously. We are a startup private limited company and their advice is so critical in making my decision. Well done team. Keep it up. Prakaash Hari, Director, ipixela.
Priyanka Rudra
Priyanka Rudra
02/03/2023
Dedicated team and fast response
Dr. Vishal Ghag
Dr. Vishal Ghag
21/02/2023
Been using their services since 3 years now and I am absolutely happy with Legal Suvidha. They have been supportive, understanding and highly skilled at helping me with my business needs.

Our Partnerships & Collaborations

Contact us and grow your business

Legal Suvidha App

Now all Professional Services in a Single Click !

Now get all the services required for your business in a single app.

Subscribe to our newsletter & grow your business

Subscribe To Our Newsletter .

Sign up to receive email updates on new product announcements, special promotions, sales & more.