Revocation of cancelled registration- In the instant case, the Proper Officer has cancelled the GST registration of petitioner due to non filing of returns for a continuous period of six months. The application for cancellation of registration has been also rejected due to appellant has not paid interest on due returns and in his reply also he is not mentioned anything about payment of interest.

Being aggrieved with the impugned order, the appellant has filed the appeal along with application of condonation of delay and submitted therein that Proper Officer while issuing SCN for rejection of application of revocation of cancellation of registered has not prescribed any reason on which petitioner has to submit his response and has directed petitioner to appear.

the main issue to be decided in the instant case are (i) whether the appeal has been filed within the prescribed time- limit and (ii) whether or not the appeal filed against the order of cancellation to be decided ?

Held that - On going through the records/submissions, this authority find that the appellant has filed returns upto date of cancellation of registration hence, this authority find that the appellant has substantially complied with the above said provisions of the CGST Act/Rules,2017 in the instant case. Therefore, this authority is of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, this authority allow the appeal of the appellant. Further, I order to 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.