Answer

1. F

   Facts

   A rejection of revocation is an order you can appeal under Sec 107 within 3 months. The appeal is filed in APL-01 on the portal with the pre-deposit where applicable.

2. P

   Provisions and law

   • Sec 107, CGST Act 2017Appeal against any decision or order, within 3 months
   • Rule 23, CGST Rules 2017Revocation in REG-21 within 90 days of service of the cancellation order, extendable by up to 180 days; pending returns and dues first
3. A

   Analysis

   Ground the appeal on facts: returns filed, dues paid, business running, and that the cancellation reason no longer exists. Attach proof of business activity like purchase bills and bank statements. Since there is often no tax demand in the order, the pre-deposit can be nil.

4. C

   Conclusion

   1. 1Download the REG-05 order.
   2. 2Draft grounds of appeal with documents.
   3. 3File APL-01 under Services, User Services, My Applications, Appeal to Appellate Authority.
   4. 4Attend the hearing and follow up.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.