The registration of appellant may be considered for revocation by the proper officer. Accordingly, It is ordered to the appellant to file the revocation application in the prescribed form through common portal.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant’s registration was cancelled due to his non-filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to non-submission of reply to the show cause notice dated 14-10-2020 within the time specified therein. The appellant being aggrieved with it filed appeal on the ground that due to some family problems, he was not able to file the returns, and the jurisdictional officer cancelled his GST number suo moto. The authority observed that the appellant has deposited the interest on late filing of return and also filed all pending returns and submitted copies of challans dated 22-10-2020 along with copy of DRC-03. Since the appellant has now complied with the provisions, therefore, the registration of appellant may be considered for revocation by the proper officer.
Held that:- The Hon’ble authority directed the appellant to file the revocation application in the prescribed form through common portal. Further, directed the proper officer, to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of Act.