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Application of GST registration rejected or GST cancelled

CA Harshit Goyal , Last updated: 21 December 2022  

Many times we face issues while getting GST registration like an application being rejected or GST get cancelled after registration. Here is a detailed article on provisions and various judgements on it.


  • As per Rule 8(4) of CGST Rules 2017, using ref no applicant submit the application electronically along with document specified in a common portal.
  • Also as per Rule 9(2) of CGST Rules, 2017, where the application is deficient, the officer may ask for clarification with regard to any information provided in the application or documents furnished.
Application of GST registration rejected or GST cancelled


Kerala High Court

In the case of West Bengal Lottery Stockist Syndicate pvt ltd, HC held that Such clarification includes information to ascertain the legality of the business proposed to be conducted by the applicant, but it does not include the furnishing of any documents other than the documents required to be uploaded under Rule 8(4) of CGST Rules. The high court directed the assessee to file an application afresh.

Allahabad High Court

In case of Ranjana Singh, HC set aside the order of rejection of the application of registration as non-submission of receipt of electricity bill, not valid ground and for harassment costs of Rs. 15,000 was imposed which may be recovered from officer.

Now we discuss Case law on cancellation


Relevant provision

As per the proviso to Section 29(2) of CGST ACT, provided the proper officer shall not cancel the registration without giving an opportunity of being heard.

Allahabad High Court

In case of M/s SS traders, HC quashed the cancellation of the GST registration order as no opportunity of hearing are accorded, and further stated that denial of opportunity vitiates proceedings as well as order cancelling the registration.

Calcutta High Court

In case of M/s Galaxy Mechanical engineering Equipment, the court held that no reason has been given in the order of cancellation and is non-speaking order thus not sustainable in law and accordingly set aside the same.


Karnataka High Court

In case of ABB Global Industries and Services Pvt Ltd, the court quashed the order passed by the PO on the reason of natural justice, as the petitioner requested additional time for the hearing, PO rejected and passed the order

Orissa High Court

In case of M/s Bright Star Plastic Industries, the court revoked the cancellation of GST registration as it observed that the department failed to show that the petitioner has deliberately availed ITC in respect of transaction with an entity not in existence

You can refer these case laws in representing cases for GST registration, revocation and cancellation.

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CA Harshit Goyal
Category GST   Report

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