The cancellation of registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through common portal.
Section 29 of the CGST Act, 2017 — Registration — The appellant’s registration was cancelled due to non filing of GST returns for a continuous period of six months. The application for cancellation of registration has been also rejected due to Non payment of tax, late fee and interest. Being aggrieved with the impugned order dated 07.10.2020, the appellant filed the appeal on 22.03.2021. The appellant has filed all its returns and also deposited the tax, late fee till the date of cancellation of registration. As regards interest if any, he submitted that the appellant will ascertain the same and will deposit soon. The authority observed that the appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore, he has now been complied with the relevant provisions.
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 after due verification of payment particulars of tax, late fee, interest and filing of status returns.
The cancellation of registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through common portal.
Section 29 of the CGST Act, 2017 — Registration — The appellant’s registration was cancelled due to non filing of GST returns for a continuous period of six months. The application for cancellation of registration has been also rejected due to Non payment of tax, late fee and interest. Being aggrieved with the impugned order dated 07.10.2020, the appellant filed the appeal on 22.03.2021. The appellant has filed all its returns and also deposited the tax, late fee till the date of cancellation of registration. As regards interest if any, he submitted that the appellant will ascertain the same and will deposit soon. The authority observed that the appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore, he has now been complied with the relevant provisions.
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 after due verification of payment particulars of tax, late fee, interest and filing of status returns.