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2021 (11) TMI 752 - Commissioner - GSTRevocation of cancellation of registration - rejection due to not deposit interest liability against late discharged cash payment and also appellant not replied to the show cause notice - HELD THAT:- On account of inadvertent mistake, particulars of disputed order were wrongly entered of Registration passed by the learned Superintendent, Circle-3, Jaipur Ward-I. This was a genuine clerical mistake which has caused ab-initio incorrectness in appeal memo. That the appellant has deposited of interest and be considered as the requirement has been complied. The appellant has deposited ₹ 11,062/- towards interest liability on 15.06.2021 (vide DRC-03 ARN No.AD0806210018946 Dated 15.06.2021 CGST ₹ 5,531/- and SGST ₹ 5,531/- for the period April-2020 to December-2020). Further, the appellant submitted copy of DRC-03 dated 15.06.2021 and also filed GSTR-3 B return for the period July-2020 August-2020 September 2020, October-2020, November-2020 and December-2020 respectively. The appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, the registration of appellant may be considered for revocation by the proper officer. The proper officer is ordered to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns - appeal disposed off.
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