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2021 (8) TMI 497 - Commissioner - GSTCancellation of GST registration - time limitation - rejection of application for revocation of cancellation of registration through Form GST REG-05 dated 05.11.2020 due to not replied to the show cause notice within the time specified therein - HELD THAT:- The appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore the appellant has now been complied with the relevant provisions in the instant case. In view of the above, the registration of appellant may be considered for revocation by the proper officer - the proper officer is directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns - appeal allowed.
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