It is ordered that the proper officer should consider the application of cancellation of registration from the date of first time apply by the appellant.
Section 30 of the CGST Act, 2017 — Registration — The appellant’s registration has been cancelled due to non filing of pending GST returns and not paid tax. Being aggrieved with the impugned orders, the appellant has filed the appeal on 5-2-2021. The authority observed that the appellant has applied for cancellation of registration on 17-12-2018, therefore, the effective date of cancellation of registration of appellant may be considered from 17-12-2018 by the proper officer.
Held that:- The Hon’ble authority allowed the appeal and ordered to consider the application of cancellation of registration from 17-12-2018.
It is ordered that the proper officer should consider the application of cancellation of registration from the date of first time apply by the appellant.
Section 30 of the CGST Act, 2017 — Registration — The appellant’s registration has been cancelled due to non filing of pending GST returns and not paid tax. Being aggrieved with the impugned orders, the appellant has filed the appeal on 5-2-2021. The authority observed that the appellant has applied for cancellation of registration on 17-12-2018, therefore, the effective date of cancellation of registration of appellant may be considered from 17-12-2018 by the proper officer.
Held that:- The Hon’ble authority allowed the appeal and ordered to consider the application of cancellation of registration from 17-12-2018.