Since the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. The proper officer is directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns.
Section 30 of the CGST Act, 2017 — Registration — The appellant’s registration has been cancelled due to the reason that taxpayer not filed returns for a continuous period of six months and the tax and other liabilities shown as zero is not correct liability. Being aggrieved with the impugned order dated 01.01.2021, the appellant has filed the appeal through online on 03.05.2021 and also through postal on 07.05.2021, the delay of 36 days from the normal period prescribed. The authority observed that the appellant has filed all his pending returns upto date of cancellation of registration and has substantially complied with the provisions of the CGST Act/Rules, 2017. Therefore, 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.
Since the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. The proper officer is directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns.
Section 30 of the CGST Act, 2017 — Registration — The appellant’s registration has been cancelled due to the reason that taxpayer not filed returns for a continuous period of six months and the tax and other liabilities shown as zero is not correct liability. Being aggrieved with the impugned order dated 01.01.2021, the appellant has filed the appeal through online on 03.05.2021 and also through postal on 07.05.2021, the delay of 36 days from the normal period prescribed. The authority observed that the appellant has filed all his pending returns upto date of cancellation of registration and has substantially complied with the provisions of the CGST Act/Rules, 2017. Therefore, 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.