CA Final · Indirect Tax Laws · Registration
Meera Textiles, Jaipur, applied for revocation of cancellation. The proper officer is inclined to reject the application, as the explanation filed is unsatisfactory. Which of the following is correct under section 30 of the CGST Act?
The proper officer may reject the revocation application, but only after giving the applicant an opportunity of being heard. The proviso to section 30(2) bars rejection without a hearing, though the officer can either revoke or reject by order.
- AThe officer may reject the application without notice if the cancellation was on his own motion
- BThe officer may reject the application only after giving the applicant an opportunity of being heardCorrect
- CThe officer has no power to reject and must revoke the cancellation
- DThe officer must pass the order only after the State tax authority has revoked it
Explanation
Section 30(2) lets the proper officer either revoke the cancellation or reject the application. The proviso says the application shall not be rejected unless the applicant has been given an opportunity of being heard. Option C ignores the power to reject.
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