GST Registration Cancellation: Appeal Remedy cannot be denied merely because Revocation Option was not opted

Smt. Shailaja Chandrashekar Vs Additional Commissioner of Central Tax (Appelas) (Karnataka High Court) An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee The Hon’ble Karnataka High Court in M/s Shailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022] held that an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) against the cancellation of a GST registratio...