An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee

Last updated: 05 November 2022

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The Karnataka High Court has ruled that a business appealing a cancelled GST registration under Section 107 of the CGST Act cannot be denied solely because they didn't first pursue the revocation option under Section 30. The court found that the appeal remedy is independent and should not be disregarded. Consequently, an order dismissing an appeal on these grounds was set aside, with the authority directed to reconsider the case.

Court :
Karnataka High Court

Brief :
The Hon'ble Karnataka High Court in M/sShailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022] held that an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") against the cancellation of a GST registration cannot be disregarded just because the assessee did not avail the remedy under Section 30 of the CGST Act.

Citation :
Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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