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2022 (4) TMI 1288 - Commissioner - GSTMaintainability of appeal - application for Revocation of Cancellation of registrations rejected - non filing of statuary returns for three consecutive tax periods; or for a continuous period of six months - appeal has been filed within the prescribed time-limit or not. Appeals to Appellate Authority - HELD THAT:- Appeals have been filed by delay from the normal period prescribed under Section 107(1) of the CGST Act, 2017. Though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017 - With regard to delay in filing of appeal, the appellants attributed the delay in filing appeal/ furnishing reply to the notice issued to the ongoing pandemic situation on account of the COVID-19 break-out and financial crunches in the business. In these unavoidable circumstances, they could not file appeal within prescribed period, the appeal is not time bar. The CBIC, New Delhi vide Circular No. 157/13/2021-GST dated 20.07.2021 issued under F. No. CBIC-20006/10/2021 has issued clarification regarding extension of limitation under GST Law where it was held that In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. Thus the delay is condoned. Rejection of application for Revocation of Cancellation of registrations - non-compliance of SCN and/or revocation application is not filed within the specified time - Section 30 of the Act - HELD THAT:- The appellants have filed returns upto date of cancellation of registration hence, it is found that the appellants have substantially complied with the said provisions of the CGST Act/Rules, 2017 in the instant cases. Therefore, the registration of appellants 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, penalty and status of returns in terms of provisions of the CGST Act, 2017 and rules made thereunder - appeal allowed - decided in favor of appellant.
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