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2021 (7) TMI 657 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURCancellation of GST registration of petitioner - condonation of delay in filing appeal - Section 107(1) of CGST Act, 2017 - HELD THAT:- In response to the Personal Hearing letters, Sh. Kishan Swaroop Singhal, Counsel for the appellant, vide their letter C.No. Nil dated 07.07.2021 sent through E mail, submitted therein that now the GST portal has allowed to file application for revocation of cancelled GST registration even beyond 90 days but upto within 180 days therefore the assessee prefer to file an application for revocation of cancelled registration and the same has been approved by the competent authority by issuing REG-22. In view of the request letter of Sh. Kishan Swaroop Singhal, counsel for the appellant dated 07.07.2021 regarding withdrawal of appeal due to revocation of GST registration has been approved by the proper officer by issuing REG-22 in the instant matter - the appeal dismissed as withdrawn.
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