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GST Registration Cancelled, Goods and Services Tax - GST

Issue Id: - 117471
Dated: 3-9-2021
GST Registration Cancelled

  • Contents

Dear Experts,

One of my client's GST registration was cancelled on 30.10.2019 due to non-filing of returns for the 6 consecutive period. Since the time limit for filing appeal before the appellate authority was expired, can I invoke section 117 appeal to high court, since the time given for appeal is 180 days from the date of cancellation of the order and also considering supreme court limitation case.

And another client GST registration also was cancelled on 31.05.2019 due to non-filing of returns for 6 consecutive period, what to do in this case too.

Thanks in Advance.

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Showing Replies 1 to 7 of 7 Records

1 Dated: 3-9-2021
By:- Rajagopalan Ranganathan


In my opinion, the original authority's order can be challenged only before the statutory appellate authority. It cannot be challenged in the High Court under Section 117. If you have not filed the appeal within the prescribed time then you cannot invoke the jurisdiction of the High Court directly under Section 117. Moreover, Section 117 (1) clearly stipulates that "any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.

2 Dated: 4-9-2021

Dear sir,

In my case the authority while issuing the SCN has not been mention the date and time of the personal hearing.

1. I recently read one judgement, in that if the authority has not mentioned date and time for personal hearing and only stated within 7 days is a violation of principles of natural justice.

2. Moreover, as per your advice, I have to file before appellate authority after rejecting my appeal then I should approach the high court. Am I correct sir. Please correct me if I'm wrong.

Thanks in advance.

3 Dated: 4-9-2021

(i) Personal hearing is fixed and held after issuance of SCN.

(ii) Date of personal hearing is not mentioned in SCN itself.

(iii) Date of hearing is fixed and held before the adjudication of the SCN.

(iv) In case, the case is adjudicated without affording three opportunities for personal hearing, that is in violation of principles of natural justice.

(v) Natural justice has nothing to do with 'nature'. It means the Adjudicating Authority must be impartial and unprejudiced. Personal hearing must be actual in real terms and not just for the sake of formality. Case cannot be decided without holding personal hearing, if decided that is clear-cut violation of principles of natural justice but an appeal has to be filed within stipulated period.

(vi) In case any SCN is decided without affording three opportunities and the party could not file appeal against the said order, the party's case time barred.

(vii) I also agree with the reply of Sh.Ranganathan, Sir.

4 Dated: 4-9-2021
By:- Rajagopalan Ranganathan


Your view at Sl. No.2 is correct legally.

5 Dated: 5-9-2021

Dear sir,

In this scenario what action should I taken for restoring the gst registration for both the cases. Could you please elaborate once again.

Thanks in advance.

6 Dated: 6-9-2021

Dear Sir,

In case both of your clients are so much interested in getting old (cancelled) GST registration restored, so they should try their luck before jurisdictional High Court with solid grounds. We observe that sometimes assessee challenge SCN before High Court direct without exhausting departmental channel and they succeed. So it depends upon case-to-case.

The ground of , 'deciding the case without holding personal hearing' can be one of the strong grounds in your clients' favour. Thus initial defaulter is the Original Adjudicating Authority who adjudicated the case without affording opportunities for personal hearing. Violation of principles of natural justice. (This can tilt the balance in your favour)

Your clients' fault comes thereafter i.e NOT filing appeal before the Appellate Authority within prescribed time limit.

7 Dated: 9-9-2021
By:- Shilpi Jain

Even though the registration is suo Moto cancellation there could be a possibility of filing the returns online.

Explore if that can be filed and request be made to the department officer to revoke the cancellation.

if this cannot be done then suggested to apply for new registration and make payments and make an intimation to the department regarding liabilities which could not be disclosed in the returns to enable the credit of the recipient


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