Appeal filing against GST cancellation

If a taxpayer's GST registration has been cancelled by the GST department, they have the option to file an appeal against the cancellation order if they believe it to be unjust or incorrect. Here's how to file an appeal against GST cancellation:

Prepare Appeal: The taxpayer must prepare an appeal against the GST cancellation order, including the grounds of appeal, along with relevant documents to support their case.

Submit Appeal: The appeal must be submitted to the appropriate appellate authority, which is the Commissioner (Appeals) within 3 months from the date of the cancellation order.

Pay Applicable Fees: Along with the appeal, the taxpayer must pay the applicable fee, as per the CGST Act, 2017.

Follow-up with Department: The taxpayer must follow up with the GST department to ensure the appeal is being processed and there are no additional requirements.

Attend Hearing: Once the appeal is admitted, the taxpayer may be required to attend a hearing with the appellate authority and present their case.

Await Decision: After the hearing, the appellate authority will issue a decision on the appeal. If the decision is in favor of the taxpayer, the GST registration will be reinstated.

It is important to note that the time limit for filing an appeal against GST cancellation is 3 months from the date of the cancellation order. Therefore, it is advisable to seek professional help if necessary to ensure compliance with GST regulations and to file the appeal in a timely and accurate manner.