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2021 (2) TMI 341 - Commissioner - GSTRejection of application for revocation of cancellation of registration - rejected due to not discharge of interest liability on late payment of taxes - Rule 23 of the CGST Rules, 2017 - circular No.99/18/2019-GST dated 23.04.2019 - HELD THAT:- The adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not discharge their interest liability on late payment of taxes. The appellant has now been complied with the above said provisions, therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal. Further. I order to the proper officer to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder. Appeal disposed off.
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