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2021 (12) TMI 719 - Commissioner - GSTTime limitation for filing appeal - Cancellation of GST registration - taxpayer has not filed the due GSTR-3B returns - whether or not the appeal filed against the order of cancellation to be decided? - HELD THAT:- The appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case - 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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