The registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal.
Revocation of cancelled registration- In the instant case, appeal has been filed against the Order, by which Proper Officer has cancelled the GSTIN due to 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 not discharge of interest liability on late payment of taxes.
NOW the appellant intimated that he has deposited interest and accordingly requested to revoke GST registration.
Held that- In view or the submission of the appellant, the appellant has now been complied with the above said provisions, therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal.
The registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal.
Revocation of cancelled registration- In the instant case, appeal has been filed against the Order, by which Proper Officer has cancelled the GSTIN due to 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 not discharge of interest liability on late payment of taxes.
NOW the appellant intimated that he has deposited interest and accordingly requested to revoke GST registration.
Held that- In view or the submission of the appellant, the appellant has now been complied with the above said provisions, therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal.