QUESTION

I am having an question about cancelled gst number. Overview of issue: one of my client`s gst no. was cancelled on the grounds of non-filing of gst returns and later on revocation of cancellation of registration(reg - 21) was filed & subsequently was rejected by the assistant commissioner on the grounds of late submission of application under `reg - 21`. question: So, is there any other way to re-activate gst number apart from filing an appeal since appeal is not being addressed by any tax officer. upon asking why they are not addressing any appeals, they told us that they have been told to not entertain any appeal and also they haven`t been given any permission to do that from their above level.

ANSWER

You are suggested to check the consequences of cancellation of registration at the end of client. You have two alternatives:
1. Go for Writ petition but that will be expensive procedure
2. Apply for fresh registration

So, prepare cost and benefit analysis and proceed accordingly. (Reply dt. 24-12-2019)