Proper officer is directed to consider the application for the revocation of the registration, of the appellants, after due verification of payment particulars of tax, late fee, penalty, interest and status of returns etc.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellants submitted that the Proper Officer has cancelled its 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. Being aggrieved with the impugned order, the appellants have filed appeals. The appellants submitted that they have filed GST returns upto the date of cancellation of registration and have deposited pending Government dues and willing to continue their business and comply with all Government compliance's but on account of cancellation of GSTIN, are unable to do so. The authority observed that the registration of appellants may be considered for revocation by the proper officer.
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.
Proper officer is directed to consider the application for the revocation of the registration, of the appellants, after due verification of payment particulars of tax, late fee, penalty, interest and status of returns etc.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellants submitted that the Proper Officer has cancelled its 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. Being aggrieved with the impugned order, the appellants have filed appeals. The appellants submitted that they have filed GST returns upto the date of cancellation of registration and have deposited pending Government dues and willing to continue their business and comply with all Government compliance's but on account of cancellation of GSTIN, are unable to do so. The authority observed that the registration of appellants may be considered for revocation by the proper officer.
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.