The registration of appellant may be considered for revocation by the proper officer subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder.
Section 30 of the CGST Act — Revocation of Cancellation of Registration — The appellant submitted that the Proper Officer has cancelled his 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 non submission of reply to the show cause notice dated 21.10.2020 within the time specified therein. Being aggrieved, the appellant has filed the appeal against the said order stating that many of the returns are pending and to be filed at portal and due to registration not yet activated, he is unable to file the same. The appellant counsel further submitted that appellant has filed all the pending returns till cancellation of registration as well as deposited the all Govt dues along with late fee and interest. The authority observed that the appellant has complied with the provisions, therefore, the registration of appellant may be considered for revocation by the proper officer.
Held that:- The Hon’ble authority ordered the appellant to file the revocation application in the prescribed form through common portal. Further, ordered the proper officer to consider the revocation application of the appellant subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder.
The registration of appellant may be considered for revocation by the proper officer subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder.
Section 30 of the CGST Act — Revocation of Cancellation of Registration — The appellant submitted that the Proper Officer has cancelled his 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 non submission of reply to the show cause notice dated 21.10.2020 within the time specified therein. Being aggrieved, the appellant has filed the appeal against the said order stating that many of the returns are pending and to be filed at portal and due to registration not yet activated, he is unable to file the same. The appellant counsel further submitted that appellant has filed all the pending returns till cancellation of registration as well as deposited the all Govt dues along with late fee and interest. The authority observed that the appellant has complied with the provisions, therefore, the registration of appellant may be considered for revocation by the proper officer.
Held that:- The Hon’ble authority ordered the appellant to file the revocation application in the prescribed form through common portal. Further, ordered the proper officer to consider the revocation application of the appellant subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder.