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2021 (5) TMI 505 - Commissioner - GSTRevocation of cancellation of registration - non filing of returns for a continuous period of six months - non submission of reply to the SCN within the time specified therein - HELD THAT:- The adjudicating authority has cancelled their registration due to non filing of GSTR-3B returns for the period Ist March-2019 to till date i.e. 10.06.2020 and effective date of cancellation of registration is 10.06.2020 whereas in the second proviso of Notification No.52/2020-Central Tax dated 24th June 2020 it is clearly stated that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the period of July, 2017 to January, 2020. In the instant case, the appellant has filed his GSTR-1 and GSTR 3B on 30.09.2020. Further, on going through the records, it is observed that the appellant has not filed return upto June-2020 whereas, the benefit of notification with regard to waiver of late fee has been given in the said notification upto January-2020 only. In view of this facts, it is found that the appellant did not deposited late fee for the period January-2020 onwards. The appellant has not been complied with the proviso of the Rule 23 of CGST Rules, 2017. The cancellation of registration of appellant may not be considered for revocation - Appeal dismissed - decided against appellant.
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