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2021 (4) TMI 552 - Commissioner - GSTRevocation of cancellation of registration - non-reply to the notice issued within the time specified therein - HELD THAT:- The appellant submitted in their written submission that the additional requirement was raised regarding interest on tax paid thereon. However, now appellant has filed all the pending GST returns till cancellation of registration as well as deposited the all Govt. dues along with late fee and interest. In this regard, the appellant submitted copy of challan dated 19.01.2021 towards payment of interest amounting to ₹ 4800/- and also submitted copy of Form GST DRC-03. The appellant has now been complied with the above said provisions, therefore, the registration of appellant may be considered for revocation by the proper officer - the proper officer are directed to consider the revocation application of the appellant subject to the 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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