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2021 (8) TMI 51 - Commissioner - GSTRevocation of cancellation of registration - non filing of GSTR returns for a continuous period of six months and non payment of Interest liability against late discharged cash payment - rejection of application due to not replied to the notice issued within the time specified therein - Rule 23 of the CGST Rules, 2017 - HELD THAT:- The appellant has filed returns upto date of cancellation of registration hence, it is found that the appellant has substantially complied with the 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 are directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns - appeal allowed.
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