Since, 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, the registration of appellant may be considered for revocation by the proper officer.
Section 29, 30 of the CGST Act, 2017 — Registration — The appellant’s registration was cancelled by the proper officer due to non filing of GSTR return for more than six months. The application for revocation of cancellation of registration has been also rejected due to non reply to the notice. Being aggrieved with the impugned order dated 05.11.2020, the appellant has filed the appeal on 12.05.2021. The authority observed that the appellant has filed returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest. The registration of appellant may be considered for revocation by the proper officer.
Held that:- The Hon’ble authority allowed the appeal and directed 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.
Since, 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, the registration of appellant may be considered for revocation by the proper officer.
Section 29, 30 of the CGST Act, 2017 — Registration — The appellant’s registration was cancelled by the proper officer due to non filing of GSTR return for more than six months. The application for revocation of cancellation of registration has been also rejected due to non reply to the notice. Being aggrieved with the impugned order dated 05.11.2020, the appellant has filed the appeal on 12.05.2021. The authority observed that the appellant has filed returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest. The registration of appellant may be considered for revocation by the proper officer.
Held that:- The Hon’ble authority allowed the appeal and directed 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.