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2021 (12) TMI 1221 - Commissioner - GSTCancellation of registration of registration of petitioner - non filing of returns for a continuous period of six months - non-deposit of interest liability against late discharged cash payment - HELD THAT:- The appellant has filed and submitted copies of GSTR-3B return for the period April-2020, and May-2020, June-2020, July-2020, August-2020, and September-2020 respectively and also submitted copy of Form DRC-03 ARN No. AD0802210113550 dated 22.02.2021 amounting to ₹ 61,064/- towards payment of due interest liability. 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 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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