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CA Final · Indirect Tax Laws · Registration

Kiran Pvt Ltd's registration was cancelled by the proper officer on his own motion. The company applies for revocation and the officer is inclined to reject it. Kiran Pvt Ltd also had a corresponding State GST registration cancelled and later revoked by the State officer. Which statement is correct under section 30?

Revocation under the State GST Act is deemed a revocation under the CGST Act, and the application for revocation cannot be rejected unless Kiran Pvt Ltd has been given an opportunity of being heard. Section 30 applies to cancellations made by the officer on his own motion.

  1. AThe officer may reject the application without hearing since the cancellation was on his own motion
  2. BRevocation under the State GST Act is deemed to be revocation under the CGST Act, and the application cannot be rejected without hearing the applicantCorrect
  3. CRevocation under the State Act has no effect under the CGST Act, and a separate application is needed in all cases
  4. DRevocation is available only to persons whose registration was cancelled on their own application

Explanation

Section 30(1) allows a registered person whose registration was cancelled by the proper officer on his own motion to apply for revocation. The first proviso to section 30(2) bars rejection without hearing, and section 30(3) deems State revocation to be revocation under the CGST Act. Hence only the second option is correct.

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