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2021 (12) TMI 572 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURCancellation of GST registration - non filing of statuary 'returns for three consecutive periods - continuous period of six months under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 - HELD THAT:- The appellants within the time limit as prescribed under Section 107(1)/(4) of the CGST Act, 2017. Further it is found that Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 in the case of Re Cognizance of Extension of Limitation, [2021 (3) TMI 497 - SC ORDER] restored its earlier order dated 23.03.2020 and suo motu extended the general periods of limitation vide its Order dated 27th April 2021 till further orders, due to the raging 2nd wave of the pandemic. The registration of the appellants have been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act, also falls during the period from the 1st day of March, 2020 to 31st day of August, 2021. It is also found that the time limit for making such application has been extended upto the 30th day of September, 2021 - the applicants may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide notification supra read with Circular No. 158/14/2021-GST dated 06.09.2021. In view of the notification No. 34/2021 dated 29.08.2021 and Circular No. 158/14/2021-GST dated 06.09.2021, the registration of appellants may be considered for revocation by the proper officer - Appeal disposed off.
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