APPEAL AGAINST CANCELLED GST

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MOHD SHAHID (Querist)
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26 February 2022 A FIRM FILED GSTR 3B UPTO DECEMBER 2018. AFTER THAT NO GST/3B/R1 SUBMITTED. GST OFFICER(STATE TAX) CANCELLED FIRM SUO MOTO ON 21.09.2019. HOW TO SUBMIT APPEAL TO PROPER OFFICER, TIME FOR FILING APPEAL ALSO PASSED.WHETHER APPEAL TO FILE TO STATE TAX COMMISSIONER ONLINE OR OFFLINE. DETAILED OPINIONS OF LEARNED PROFESSIONALS ARE SOUGHT. THANKS

A firm submitted 3B upto December 2018. After that no gst/R1/3B submitted. The GST Officer can

dec

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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06 July 2024 When a GST registration is cancelled suo moto by the GST officer, and the time for filing an appeal has passed, the process to seek remedy can be complex. Here’s a detailed approach you can consider:

### Situation Overview:

1. **Cancellation of GST Registration**: The GST officer cancelled the firm's GST registration suo moto on 21.09.2019.

2. **Appeal Period**: Typically, the time limit for filing an appeal against such cancellation is 30 days from the date of service of cancellation order.

3. **Missed Appeal Deadline**: If the appeal deadline has passed, you may need to explore other legal avenues or remedies.

### Steps to Consider:

1. **Review the Cancellation Order**: Obtain a copy of the cancellation order from the GST department to understand the reasons for cancellation and details of the order.

2. **Consult a GST Practitioner or Legal Advisor**: Given the complexity of the situation, seek advice from a qualified GST practitioner or legal advisor who specializes in GST matters. They can provide insights into potential legal options.

3. **Consider Legal Remedies**:
- **Writ Petition**: In cases where the appeal period has lapsed, one legal recourse could be to file a writ petition before the appropriate High Court challenging the cancellation order. This is a legal remedy to seek relief on grounds of procedural irregularities or errors in the cancellation process.

- **Representation to GST Authorities**: You may also consider making a representation directly to the GST authorities, explaining the circumstances and requesting reconsideration of the cancellation.

4. **Procedure for Appeal (if within time)**:
- If the appeal deadline has not passed and you wish to file an appeal, typically the appeal is filed online through the GST portal.
- Log in to the GST portal using your credentials.
- Navigate to the 'Services' tab and select 'Appeal to Appellate Authority' under 'Registration' section.
- Fill out the appeal form providing all necessary details, attaching supporting documents, and stating grounds for appeal.
- Submit the appeal form electronically and obtain an acknowledgment.

5. **Offline vs Online Appeal**:
- Appeals under GST are generally filed online through the GST portal. If there are exceptional circumstances where online filing is not feasible, you may need to consult with the GST department or legal advisor for guidance on offline filing procedures.

6. **Document Preparation**: Ensure all documents, including copies of the cancellation order, grounds of appeal, and any supporting evidence, are prepared and organized before filing the appeal.

### Conclusion:

Given the specific details of your case, including the cancellation date and missed appeal deadline, consulting with a GST practitioner or legal expert is crucial. They can provide tailored advice based on the latest legal provisions and assist in preparing the necessary documents or representations to seek relief. This approach ensures compliance with legal procedures and maximizes the chances of obtaining a favorable outcome.