The appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore the registration of appellant may be considered for revocation by the proper officer.
Section 29, 30 of the CGST Act, 2017 — Registration — The appellant challenged the order dated 06.02.2020 passed by the adjudicating authority. The Proper Officer has cancelled the GST registration due to non filing of GSTR returns for a continuous period of six months. Being aggrieved with the impugned order dated 06.02.2020, the appellant filed the appeal on 15.04.2021. The appellant submitted reasons for delay of 343 days from the normal period was because of illness of Accountant and he himself was occupied in his family issues. The authority observed that the appellant has filed all his pending returns upto date of cancellation of registration and has also deposited tax liabilities, late fee and interest. The appellant has complied with the relevant provisions in the instant case.
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.
The appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore the registration of appellant may be considered for revocation by the proper officer.
Section 29, 30 of the CGST Act, 2017 — Registration — The appellant challenged the order dated 06.02.2020 passed by the adjudicating authority. The Proper Officer has cancelled the GST registration due to non filing of GSTR returns for a continuous period of six months. Being aggrieved with the impugned order dated 06.02.2020, the appellant filed the appeal on 15.04.2021. The appellant submitted reasons for delay of 343 days from the normal period was because of illness of Accountant and he himself was occupied in his family issues. The authority observed that the appellant has filed all his pending returns upto date of cancellation of registration and has also deposited tax liabilities, late fee and interest. The appellant has complied with the relevant provisions in the instant case.
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.