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CA Final · Indirect Tax Laws · Registration

Gopal Traders, a registered regular taxpayer in Pune, has its registration cancelled by the proper officer on his own motion. Gopal wants to apply for revocation of the cancellation. Under the current text of section 30 of the CGST Act, 2017, how is the manner and time for such an application determined?

The manner, time, conditions and restrictions for applying for revocation of a cancellation made by the proper officer on his own motion are as prescribed. The fixed thirty-day period in the Act was replaced from 1 October 2023, so the section no longer states a number of days itself.

  1. AIt must be filed within thirty days from the date of service of the cancellation order, as stated in the section itself
  2. BIt must be filed in such manner and within such time, and subject to such conditions and restrictions, as may be prescribedCorrect
  3. CIt can be filed at any time without any time limit, since the section is silent
  4. DIt must be filed within ninety days, as stated in the section itself

Explanation

Section 30(1), as amended w.e.f. 1-10-2023, replaced the fixed thirty-day period with 'such manner, within such time and subject to such conditions and restrictions, as may be prescribed'. The old thirty-day proviso has been omitted. So the time limit is found in the rules, not fixed in the section.

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