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2021 (9) TMI 109 - Commissioner - GSTCondonation of delay in filing appeal - delay on the ground that accountant of the assessee who looks after the matters of appellant was not well - rejection of application for cancellation of registration - whether the appeal has been filed within the prescribed time- limit? - HELD THAT:- In the instant case the appeal has 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 - the delay in filing of appeal is condoned. Whether or not the appeal filed against the order of cancellation to be decided? - HELD THAT:- The adjudicating authority/proper officer has rejected the application for cancellation of registration through Form GST REG-19 dated 06.22.2020 as the appellant did not file the GST returns and also not deposited Govt liabilities/dues etc. - the appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore the appellant has now been complied with the relevant provisions in the instant case - thus, the registration of appellant may be considered for revocation by the proper officer. Appeal allowed - decided in favor of appellant.
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