CA Final · Indirect Tax Laws · Returns
Under rule 23, a proper officer is satisfied that sufficient grounds exist for revoking the cancellation of registration of Anand Foods. Within what period from receipt of the application must he pass the revocation order in FORM GST REG-22?
The proper officer must pass the revocation order in FORM GST REG-22 within thirty days from the date of receipt of the application, where he is satisfied that sufficient grounds exist. Seven working days is the applicant's reply time to a show-cause notice, and ninety days is the application period.
- ASeven working days
- BFifteen days
- CThirty daysCorrect
- DNinety days
Explanation
Rule 23(2)(a) requires the officer, if satisfied, to revoke the cancellation by an order in FORM GST REG-22 within thirty days from receipt of the application. Seven working days is the time for the applicant's reply to a REG-23 notice. Ninety days is the time for the taxpayer to apply.
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