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2020 (10) TMI 1296 - Commissioner - GSTCancellation of registration of petitioner - non filing of statuary returns for three consecutive tax periods - continuous period of six months under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 - non-speaking order - whether or not the appeal filed against the order of cancellation to be decided are proper? - HELD THAT:- In the instant cases the appeal has been filed by delay from the normal period prescribed under Section 107(1) of the CGST Act, 2017. Though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017. The appellant had not responded to the Notice to return defaulter issued u/s 46 for not filing return in form GSTR-3A dated 02.01.2020 and show cause notice dated 04.02.2020 issued for cancellation of registration nor filed pending returns by the proper officer - where a registered person fails to furnish the returns u/s 39 or 45 of the Act, even after the service of Notice u/s 46, the proper officer is required to pass an order assessing the tax liability of the said person to the best of his judgment taking into account all the relevant material which is available or which he has gathered, within a period of five years from the date of filing annual return for the financial year to which the tax not paid relates. The contention made in the grounds of appeal of the appellant is tenable and the order dated 21.07.2020 determining the liability of the appellant is not legally correct and proper. 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. At this stage the appellate authority is in no position to decide the issue on merit on the basis of available records presented by the appellant. The proper officer/adjudicating authority is required to examine the issue afresh on the available records in the matter and ascertain the tax liability of the appellant. The proper officer is directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest, penalty & status of returns and recover Govt. dues, if any arise from the appellant in terms of provisions of the CGST Act, 2017 and rules made thereunder - the registration of appellant may be considered for revocation by the proper officer - appeal allowed.
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