Revocation Of Cancelled Registration- In the instant case, the Proper Officer i.e. Jurisdictional Range Superintendent has cancelled the registrations (GSTIN) of the appellants due to non filing of statuary returns for three consecutive tax periods; or for a continuous period of six months under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017. 

Further, some of the appellants out of above filed application for Revocation of registration (GSTIN) before the proper officer i.e. Jurisdictional Deputy/Assistant Commissioner, who also rejected their application in terms of provision of Section 30, of the Act.

The appellants have filed appeal in terms of Section 107(1) of the CGST Act mainly on the grounds that:

a).   The appellant suffering from financial crunch and due to Covid 19 pandemic, could not file GST returns on time and pay off his Government due.

b).   Also due to lack of GST law provisions, compliance of GST provisions could not be done on time and they have now filed all pending returns upto the cancellation of registration and paid all Govt dues.

c).   appellant is desirous to fill all pending returns but owing to cancellation payment could not be done and causing hardship to day to day operation of business.

Held that-  It is found that the appellants have filed returns upto date of cancellation of registration hence, the appellants have substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant cases.

Therefore, this authority is of the opinion that the registration of appellants may be considered for revocation by the proper officer. Accordingly, appeals are allowed. 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, penalty and status of returns in terms of provisions of the CGST Act, 2017 and rules made thereunder.