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CBIC notifies restoration of Cancelled Registration based on Appellate order

CBIC: Restoration of Cancelled Registration based on Appellate order

As per S- 107 of the CGST Act, 2017 any person who is aggrieved by any decision or order passed under this Act or under State Goods and Service Tax Act by an adjudicating authority may appeal to the appellate authority within three months from the date on which such order/ decision is communicated to the taxpayer.

Further, if the appellate authority is satisfied that the appellant was prevented by sufficient cause from presenting an appeal within three months from the date of the order then he may allow it to be presented within a further period of one month

For filling an appeal, the appellant shall file all the pending GST Returns displayed in the GST common portal and discharge the tax liability along with interest and late fees in full.



As per Rule 108 of the CGST Rules,2017 an appeal to the appellate authority shall be filled in the FORM GST APL-01 along with the relevant documents electronically and a provisional acknowledgement shall be issued immediately. LIST OF THE DOCUMENTS to be filled before appellate authority:

1. A copy of Form GST APL-01.

2. A copy of provisional acknowledgement.

3. A copy of GST Cancellation Order.

4. A copy of the Show Cause Notice issued during the cancellation procedure.

5. A copy of the GST Registration Certificate.

6. A copy of Affidavit.

7. A copy of the latest GST Returns filed for the last two months.

8. A copy of a brief about the nature of Business. All such documents need to be submitted within seven days of filing the appeal electronically. The order of the appellate authority disposing of the appeal shall be passed in writing and within a period of one year from the date on which the appeal was filled.


The Central Board of Indirect Taxes and Customs (CBIC) has introduced the facility of restoration of cancelled GST registration based on appellate order. A registered advisory released by the Board said that communications have been received from field formations about passing judicial / appeal orders against cancellation orders, passed suo motu by the Range officers u/s 29 of the CGST Act, 2017.

“It has also come to notice that taxpayers in certain cases, had obtained orders from High Courts / appellate authorities to restore registrations cancelled on their own request. Since the functionality to implement the orders online was not ready, a temporary mechanism to restore cancelled registrations was created in the back-end and an advisory vide e-mail dated 16th June, 2021,” the Board said. As per the advisory, a functionality in the name of ‘Restoration of Cancelled Registration’ has been developed and deployed w.e.f. 23.03.2022, to facilitate the jurisdictional Range officers to restore the registrations in pursuance of judicial/appellate orders.

This functionality would cover both the cancellations viz.. ordered suo motu by Range officers against which appeal orders were obtained without applying for revocation through form REG-21, and cancelled on the request from the taxpayers. The Board has further said that the necessary permission to operate this functionality is being enabled for the Jurisdictional Range Officers.

As per the contractual obligations, the vendor is required to rectify the defects/ errors/ bugs noticed, if any, in the functionality within 30 days of its deployment to production. It is, therefore, requested that this advisory may be circulated among all the concerned officers for their guidance, and issues, if any, in performance of the functionality may immediately be reported to [email protected] for necessary resolution.

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