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2021 (11) TMI 289 - Commissioner - GSTCancellation of GST registration of petitioner - Section 29(3) of CGST Act, 2017 - HELD THAT:- From the facts available on the records it is quite clear that the appellant has applied for cancellation of registration on 17-12-2018. Thus, as per the first proviso of Section 29 of CGST Act, 2017 read with Rule 21A of CGST Rules, 2017 the registration of appellant was deemed to be suspended till the pending the completion of proceeding of cancellation of registration under Rule 22 of CGST Rules, 2017. Further, it is observed that the process of cancellation of registration was pending since long time and thereafter show cause notice was issued to the appellant vide reference Number ZA081120018826S, dated 7-11-2020 wherein additional information/clarification/documents relating to application for cancellation was asked and also it was directed in the said show cause notice to file the GST Return. The proper officer has rejected the application for cancellation of registration of the appellant vide REG-05 ZA0812200C0253F, dated 1-12-2020 on the ground that response not received whereas, it is found that the proper officer has not commented upon the appellant contention that he was appeared on due date before proper officer and submitted his reply - the proper officer should have taken contention of appellant on record before rejection of application of cancellation of registration but he did not do so and also he did not explain properly the same on comments offered on appeal memo sought by this office. The appellant was not able to file returns as his registration was deemed to be suspended - as per Section 29(3) of CGST Act, 2017 in the event of cancellation of registration the liability of the person to pay tax and other dues or to discharge any obligation under the Act or rules are made thereunder shall not affect for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. The effective date of cancellation of registration of appellant may be considered from 17-12-2018 by the proper officer - the proper officer is ordered to consider the application of cancellation of registration from the date of first time apply i.e. 17-12-2018 by the appellant. Appeal allowed - decided in favor of appellant.
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