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CA Final · Indirect Tax Laws · Registration

The registration of Divya Foods was cancelled by the proper officer on his own motion. Divya Foods applies for revocation, and the officer proposes to reject the application. Which statement is consistent with section 30 of the CGST Act?

The officer cannot reject the revocation application unless Divya Foods has first been given an opportunity of being heard. Section 30 allows revocation of officer-initiated cancellation, and the time and manner are prescribed by rules rather than a fixed thirty days in the Act.

  1. AThe application cannot be rejected unless Divya Foods has been given an opportunity of being heardCorrect
  2. BThe application may be rejected without hearing if it is filed late
  3. CRevocation is possible only if the cancellation was on the application of the registered person
  4. DThe application must be made within thirty days as fixed in the Act itself

Explanation

The first proviso to section 30(2) bars rejection of a revocation application without hearing the applicant. Section 30(1) now leaves the manner and time to the rules, and the fixed thirty days was removed. Revocation applies where the officer cancelled on his own motion, not on the person's application.

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