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2021 (7) TMI 550 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURCancellation of registration of petitioner - non filing of GST returns for a continuous period of six months - rejection also on the ground of non payment of tax, late fee and interest - HELD THAT:- The appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore it is found that the appellant has now been complied with the relevant provisions in the instant case. In view of the above, the registration of appellant may be considered for revocation by the proper officer. The appellant are directed to file the revocation application in the prescribed form through common portal - The proper officer directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and filing of status returns. Appeal disposed off.
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