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CA Final · Indirect Tax Laws · Registration

Gopal Steels' registration was cancelled by the proper officer on his own motion. Gopal wishes to apply for revocation. Which statement is correct as per section 30 of the CGST Act?

Gopal Steels may apply for revocation in such manner, within such time and subject to such conditions and restrictions as are prescribed. Section 30 no longer fixes thirty days in the Act itself, and any rejection requires giving the applicant an opportunity of being heard.

  1. AThe application must be made in such manner, within such time and subject to such conditions and restrictions as prescribedCorrect
  2. BThe application must always be filed within thirty days of service of the cancellation order, as the Act itself fixes
  3. COnly the State officer may entertain the application
  4. DRevocation may be rejected without giving the applicant a hearing

Explanation

After the 2023 amendment, section 30(1) leaves the manner, time, conditions and restrictions to be prescribed, and the fixed thirty-day period was removed. The proviso to section 30(2) prohibits rejection without an opportunity of being heard. So the thirty-day option and the no-hearing option are wrong.

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