The appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, the registration of appellant may be considered for revocation by the proper officer.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant submitted that the Proper Officer has cancelled its GSTIN 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 on 09.09.2020. However, the appellant neither responded to the queries raised by the proper officer in response to the SCN nor filed his pending due returns. Therefore, the GST registration of the appellant cancelled w.e.f. 18.03.2021 vide Order dated 18.03.2021 in terms of the provision of Section 29. Being aggrieved with the impugned order the appellant has filed the appeal. 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, 2017.
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.
The appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, the registration of appellant may be considered for revocation by the proper officer.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant submitted that the Proper Officer has cancelled its GSTIN 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 on 09.09.2020. However, the appellant neither responded to the queries raised by the proper officer in response to the SCN nor filed his pending due returns. Therefore, the GST registration of the appellant cancelled w.e.f. 18.03.2021 vide Order dated 18.03.2021 in terms of the provision of Section 29. Being aggrieved with the impugned order the appellant has filed the appeal. 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, 2017.
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.