CA Final · Indirect Tax Laws · Registration
The registration of Dinesh Hardware was cancelled by the proper officer on his own motion for non-filing of returns. Dinesh wishes to seek revocation. As per section 30 of the CGST Act, 2017 as currently worded, which statement is correct?
The application for revocation is made in the prescribed manner, within the prescribed time and subject to prescribed conditions, since the fixed thirty-day period was removed from the Act. The proper officer cannot reject it without first giving the applicant an opportunity of being heard.
- AThe application must be made within thirty days of service of the cancellation order, as fixed by the Act itself
- BRevocation is available only where the registration was cancelled on the registered person's own application
- CThe officer may reject the revocation application without giving the applicant a hearing
- DThe application is made in the manner, within the time and subject to the conditions prescribed, and rejection requires a hearingCorrect
Explanation
Section 30(1) now says the application is made in such manner, within such time and subject to such conditions as prescribed; the fixed thirty-day period was removed. Under section 30(2) the application cannot be rejected without hearing the applicant. Revocation applies to cancellation by the proper officer on his own motion, not self-applied cancellation.
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