The appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with sub-rule (1) of rule 23 in the instant case. 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’s registration was cancelled by the proper officer due to non filing of GSTR return for more than six months and non payment of Interest liability of Rs. 11,114/- against late discharged cash payment. 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 23.03.2021, the appellant has filed the appeal on 07.05.2021. During Personal hearing, the appellant conveyed that she has filed its all returns and deposited its all Govt. dues upto cancellation of registration. The authority observed that the appellant has filed returns upto date of cancellation of registration.
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.
The appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with sub-rule (1) of rule 23 in the instant case. 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’s registration was cancelled by the proper officer due to non filing of GSTR return for more than six months and non payment of Interest liability of Rs. 11,114/- against late discharged cash payment. 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 23.03.2021, the appellant has filed the appeal on 07.05.2021. During Personal hearing, the appellant conveyed that she has filed its all returns and deposited its all Govt. dues upto cancellation of registration. The authority observed that the appellant has filed returns upto date of cancellation of registration.
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.