CA Final · Indirect Tax Laws · Registration
Mehta Enterprises applied for revocation of cancellation of its registration. The proper officer is inclined to reject the application. Under section 30 of the CGST Act, 2017, which statement is correct?
The application for revocation can be rejected only after the applicant has been given an opportunity of being heard. The proper officer may either revoke the cancellation or reject the application, but the proviso to section 30(2) bars rejection without a hearing.
- AThe application can be rejected only after giving the applicant an opportunity of being heardCorrect
- BThe application can be rejected without hearing if the cancellation was on the officer's own motion
- CThe officer has no power to reject the application and must revoke it
- DThe application can be rejected only with the approval of the Commissioner after a hearing
Explanation
Section 30(2) gives the officer power to revoke or reject, but the first proviso says the application shall not be rejected unless the applicant has been given an opportunity of being heard. The approval of the Commissioner is not mentioned in the section. The option allowing rejection without hearing contradicts the proviso.
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