Since the appellant has filed returns upto date of cancellation of registration and has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. The registration of appellant may be considered for revocation by the proper officer.
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. The application for revocation of cancellation of registration has been also rejected due to the following reasons that: you are requested to deposit of interest amount of Rs. 3,150/- in respect of late submit returns. Being aggrieved with the impugned order dated 24.03.2021, the appellant has filed the appeal on 16.05.2021 & 30.06.2021. The authority observed that the appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the provisions of the Act/Rules. Therefore, the 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 filed returns upto date of cancellation of registration and has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. The registration of appellant may be considered for revocation by the proper officer.
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. The application for revocation of cancellation of registration has been also rejected due to the following reasons that: you are requested to deposit of interest amount of Rs. 3,150/- in respect of late submit returns. Being aggrieved with the impugned order dated 24.03.2021, the appellant has filed the appeal on 16.05.2021 & 30.06.2021. The authority observed that the appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the provisions of the Act/Rules. Therefore, the 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.