The registration of appellant may be considered for revocation by the proper officer. Accordingly, the appeal of the appellant allowed.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant submitted that the Proper Officer has cancelled its GSTIN 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 deposit interest liability of Rs. 11,061/- against late discharged cash payment and also appellant not replied to the SCN dated 11.03.2021. Being aggrieved with the impugned order, the appellant has filed returns upto date of cancellation of registration and has substantially complied with the provisions of the Act/Rules.
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.
The registration of appellant may be considered for revocation by the proper officer. Accordingly, the appeal of the appellant allowed.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant submitted that the Proper Officer has cancelled its GSTIN 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 deposit interest liability of Rs. 11,061/- against late discharged cash payment and also appellant not replied to the SCN dated 11.03.2021. Being aggrieved with the impugned order, the appellant has filed returns upto date of cancellation of registration and has substantially complied with the provisions of the Act/Rules.
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.