Does Taxpayer has the choice for seeking revocation of cancellation of registration or filing appeal in GST Laws?

[Abhishek Raja]

Section 30 specifically deals deals with seeking revocation of GST registration cancelation, whereas Section 107 is for appeal to First Appellate Authority against any decision or order passed by an Adjudicating Authority. Now the issue is if GST Registration is cancelled then whether Taxpayer can choose between any of these or S/he have to mandatorily opt for Section 30?

1) Assessee has to mandatorily opt for Section 30

Assesse's GST registration was cancelled by The Superintendent Range-V, Division-I

He filed an appeal against the Order before Additional Commissioner (Appeals-II)

The Appeal was rejected as an alternative remedy U/s 30 was available

Bombay High Court agrees with this & directs Transworld Educare P L to file a Revocation application before Superintendent

As the system would not allow the filing of the appeal, the Court allowed an appeal to be filed through e-mail or in hard copy.

M/S. TRANSWORLD EDUCARE PVT LTD. VERSUS UNION OF INDIA & ORS. - 2022 (10) TMI 869 - BOMBAY HIGH COURT

2) Assessee has the Option to choose between seeking revocation of cancellation or Appeal. It's his choice

Bombay High Court in case of SMS Infrastructure vs Union of India has earlier (25-Jul-2022) held that taxpayer has the right to choose between Application seeking revocation of cancellation of registration or filing appeal.

Bombay High has held in SMS Infrastructure that "When law provides for two remedies – filing application to seek revocation of cancellation and filing appeal against cancellation order it is the taxpayer’s right to choose."

In this case against  cancellation of GST Registration, Assesee preferred appeal. Appeal was dismissed on the ground that petitioner could have filed an application under section 30. Bombay High Court in this case held that the appeal is maintainable.

In my View, Section 107 on appeals does not provide for such requirement that appeal cannot be filed in case of cancellation. 

I feel that whenever Assesse's registration is cancelled, he has two option

1) file revocation application U/s 30; or

2) File Appeal U/s 107

Any contrary view is welcomed.