Section 29/30 of the CGST Act, 2017 — Registration ——The appellant submitted that the Proper Officer has cancelled its GSTIN due to non filing of returns for three consecutive tax periods. Being aggrieved with the impugned order dated 02.03.2021, the appellant has filed the appeal on 01.06.2021 through online and also through postal authority on 03.06.2021 on the ground that rejection of application for registration on incorrect ground and due to Covid-19 they could not filed our quarterly returns in time. The authority observed that the appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the provisions of the Act. Therefore, the registration of appellant may be considered for revocation by the proper officer.

Held that:- The Hon’ble authority allowed the appeal and ordered the proper officer to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns.