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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Ravi Traders, a registered person in Pune, has its registration cancelled by the proper officer on his own motion. Ravi wants the cancellation revoked. Which statement is correct under section 30 of the CGST Act, 2017?

Ravi can apply for revocation because his registration was cancelled by the proper officer on his own motion. The officer may revoke or reject, but cannot reject the application unless Ravi has first been given an opportunity of being heard, as section 30 provides.

  1. ARavi can apply for revocation, and the application cannot be rejected without giving him an opportunity of being heardCorrect
  2. BThe officer may reject the revocation application without any hearing
  3. CRevocation is possible only if the cancellation was on Ravi's own application
  4. DRevocation of cancellation can be made only under the State GST Act, never under CGST

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 proviso to section 30(2) states that the application shall not be rejected unless the applicant has been given an opportunity of being heard. The option claiming rejection without hearing contradicts this proviso.

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