Since the appellant has been complied with the provisions of CGST Act and rules made thereunder, the registration of appellant may be considered for revocation by the proper officer.
Section 30 of the CGST Act — Revocation of registration — The appellant filed appeal against the Order No. ZA080121009070F dated 04.01.2021. The proper Officer has cancelled the GSTIN of the appellant 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 discharging of payment of Interest liability of Rs. 55,018/- against cash payment for delay filing return. The appellant submitted that he has filed all the pending returns on 02.12.2020 with applicable penalty and interest and has deposited amount of Rs. 55,018/-. The authority found that the appellant has compiled with the legal provisions.
Held that:- The Hon’ble authority ordered the appellant to file the revocation application in the prescribed form through common portal and directed the proper officer to consider the revocation application of the appellant subject to the verification of payment particulars, filing of returns and compliance of the provisions of Act.