Any taxpayer or an unregistered person aggrieved by any decision or order passed against him (with respect to Registration, amendment or cancellation etc.) by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.
There are some pre-conditions to file an appeal to the Appellate Authority, lets have a look.
Orders/decision must be passed by the adjudicating authority in case of the taxpayer or an unregistered person to file an appeal to the Appellate Authority under the following categories
- Order of Rejection of Application for <Registration/ Amendment/ Cancellation > (GST REG – 05)
- Order for Cancellation of Registration (GST REG – 19)
- Order of Grant of Temporary Registration/ Suo-Moto Registration (GST REG – 12)
- Order for cancellation of provisional registration (GST REG – 28)
- Order of rejection of enrollment as GST Practitioner (GST PCT – 04)
- Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source (GST REG – 08)
- Order for acceptance / rejection of reply to show cause notice (GST CMP-07) issued in case of opting for /out of composition scheme.
From where you can file an appeal
just go to www.gst.gov.in ,navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > NEW APPLICATION button. Select the Order Type as Registration Order from the drop-down list and mention the relevant Order number and click on Search.
In any Indian law there is always a window for aggrieved to seek relief, what’s lacking is awareness.
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