Revocation of cancelled registration- In the instant case, the proper officer has cancelled the GSTN of petitioner due to non filing of returns for a continuous period of six months. The show cause notice for cancellation of registration was issued to the appellant.

However, the appellant neither responded to the queries raised by the proper officer in response to the Show Cause Notice issued for cancellation of Registration nor filed his pending due returns. Therefore, the GST registration of the appellant cancelled by the proper officer in terms of the provision of Section 29 of the CGST Act, 2017 r/w Rule 22 of CGST Rules, 2017.

The adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration as the appellant has not complied with the provisions of Section 30 of the CGST Act, 2017 by not filing the revocation application within the prescribed time limit. In this context, the appellant submitted that due to corona pandemic he could not file reply to the SCN issued by the proper officer and also he could not file application for revocation of cancellation within prescribed period.

Held that - On going through the records/submissions, it is found that the appellant has filed returns upto date of cancellation of registration hence, this authority also 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, this authority ordered 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 in terms of provisions of the CGST Act, 2017 and rules made thereunder.