🙁𝗧𝗵𝗲 𝗣𝗮𝗶𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻: 👨🏻‍⚕️𝗪𝗲 𝗨𝗻𝗱𝗲𝗿𝘀𝘁𝗮𝗻𝗱!

🙁𝗧𝗵𝗲 𝗣𝗮𝗶𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻: 👨🏻‍⚕️𝗪𝗲 𝗨𝗻𝗱𝗲𝗿𝘀𝘁𝗮𝗻𝗱! Section 29(1) primarily deals with cancellations related to business changes or voluntary requests and Section 29(2) is about Suo-Moto by the Officer.

Section 29(2) focuses on cancellations due to non-compliance, misconduct, or misrepresentation. You can read the full article at: tweethunter.io/thread-finder/abhishekrajaram/d0bddeba-8223-4e36-9bc5-d3521a3c1f1a

We will focus on Section 29(2) cancellation and revocation in this write-up. 🛑𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟮𝟵(𝟮) - 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗱𝘂𝗲 𝘁𝗼 𝗡𝗼𝗻-𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗼𝗿 𝗠𝗶𝘀𝗰𝗼𝗻𝗱𝘂𝗰𝘁:

👉🏻𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆/𝗜𝗻𝗶𝘁𝗶𝗮𝘁𝗶𝗼𝗻: Cancellation is initiated solely by the proper officer based on their observations or findings. 👉🏻𝗚𝗿𝗼𝘂𝗻𝗱𝘀 𝗳𝗼𝗿 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻: ➡️Violation of specific provisions of the Act or its rules.

➡️Failure by a taxpayer (under section 10) to furnish the return for a financial year beyond three months from its due date. ➡️A registered person not furnishing returns for a specified continuous tax period.

➡️A voluntary registrant under section 25 not initiating business activities within six months from the date of registration. ➡️Obtaining registration through deceptive means such as fraud, willful misrepresentation, or suppression of facts.

This means contravention of GST Laws might lead to cancellation of registration. 👉🏻Notice seeking cancellation of Registration by Proper Officer (𝘚𝘶𝘰 𝘮𝘰𝘵𝘶 𝘤𝘢𝘯𝘤𝘦𝘭𝘭𝘢𝘵𝘪𝘰𝘯) has be issued in 𝗙𝗼𝗿𝗺 𝗥𝗘𝗚-𝟭𝟳 U/s 29(2) and Rule 22(1)

✅ Reply to be furnished by the Taxpayer against this Notice in 𝗙𝗼𝗿𝗺 𝗥𝗘𝗚-𝟭𝟴 within 𝗦𝗲𝘃𝗲𝗻 𝘄𝗼𝗿𝗸𝗶𝗻𝗴 𝗱𝗮𝘆𝘀 as per Rule 22(1)

If the Registration is canceled and you go for revocation, then the forms would be: ➡️𝗙𝗼𝗿𝗺 𝗥𝗘𝗚-𝟮𝟯: Notice seeking rejection of application for revocation of cancellation of registration as per Rule 23(3)

✅𝗙𝗼𝗿𝗺 𝗥𝗘𝗚-𝟮𝟰: Reply to be furnished by the Taxpayer against Notice issued above 𝘄𝗶𝘁𝗵𝗶𝗻 𝗦𝗲𝘃𝗲𝗻 𝘄𝗼𝗿𝗸𝗶𝗻𝗴 𝗱𝗮𝘆𝘀 as per Rule 23(3)

🎯𝗦𝗲𝗹𝗲𝗰𝘁 𝗟𝗮𝗻𝗱𝗺𝗮𝗿𝗸 𝗖𝗮𝘀𝗲𝘀 ➡️𝗠𝗮𝗵𝗮𝗱𝗲𝘃 𝗧𝗿𝗮𝗱𝗶𝗻𝗴 𝗖𝗼𝗺𝗽𝗮𝗻𝘆 𝘃𝘀 𝗨𝗻𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝗮 (𝗚𝘂𝗷𝗮𝗿𝗮𝘁 𝗛𝗖): Cancellation of Registration on the basis of vague show cause notice is not sustainable.

➡️𝗣𝗮𝗻𝗸𝗮𝗷 𝗖𝗼𝘁𝘁𝗮𝗴𝗲 𝘃𝘀 𝗧𝗵𝗲 𝗚𝗦𝗧 𝗢𝗳𝗳𝗶𝗰𝗲𝗿 (𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗖): Cancellation of GST Registration is not valid when the notice was issued in 𝗙𝗼𝗿𝗺 𝗥𝗘𝗚-𝟯𝟭 instead of 𝗙𝗼𝗿𝗺 𝗥𝗘𝗚-𝟭𝟳.

➡️The above-mentioned Kerala HC judgment was relied in 𝗗𝗼𝗺𝗶𝗻𝗶𝗰 𝗗𝗮𝘃𝗶𝗱 𝘃𝘀 𝗦𝘁𝗮𝘁𝗲 𝗧𝗮𝘅 𝗢𝗳𝗳𝗶𝗰𝗲𝗿 (𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗖)

➡️𝗔𝗴𝗴𝗮𝗿𝘄𝗮𝗹 𝗗𝘆𝗲𝗶𝗻𝗴 & 𝗣𝗿𝗶𝗻𝘁𝗶𝗻𝗴 𝗪𝗼𝗿𝗸𝘀 𝘃𝘀 𝗦𝘁𝗮𝘁𝗲 𝗼𝗳 𝗚𝘂𝗷𝗮𝗿𝗮𝘁 (𝗚𝘂𝗷𝗮𝗿𝗮𝘁 𝗛𝗖): High Court quashes SCN as vague and consequential order because it is non-speaking, no hearing was granted, and registration cancellation reason was not clear.

➡️𝗔𝘃𝗼𝗻 𝗨𝗱𝘆𝗼𝗴 𝘃𝘀 𝗦𝘁𝗮𝘁𝗲 𝗼𝗳 𝗥𝗮𝗷𝗮𝘀𝘁𝗵𝗮𝗻 (𝗥𝗮𝗷𝗮𝘀𝘁𝗵𝗮𝗻 𝗛𝗖): The Proceedings for cancellation of Registration cannot be kept pending for long time. I hope you like this discussion.