Find
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.
GST
Revocation rejected in REG-05: appeal
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Provisions
Sec 107, CGST Act 2017; Rule 23, CGST Rules 2017
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.
Close
- Download the REG-05 order.
- Draft grounds of appeal with documents.
- File APL-01 under Services, User Services, My Applications, Appeal to Appellate Authority.
- Attend the hearing and follow up.
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