Proper officer is directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns.
Sec 30 of the CGST Act, 2017- Revocation of cancellation of Registration- The appellant has filed returns upto date of cancellation of registration hence, I find that the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I allow the appeal of the appellant. Further, I order to 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 revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns.
Sec 30 of the CGST Act, 2017- Revocation of cancellation of Registration- The appellant has filed returns upto date of cancellation of registration hence, I find that the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I allow the appeal of the appellant. Further, I order to 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.