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2021 (9) TMI 272 - Commissioner - GSTMaintainability of appeal - appeal filed within the prescribed time limit or not - due to COVID-19 pandemic situation, appeal could not be filed within stipulated time - appeal filed against the order of cancellation need to be decided or not - HELD THAT:- Hon'ble Supreme Court of India while disposing off IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] has held that In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded - the delay stands condoned. Whether appeal filed against the order of cancellation need to be decided or not? - HELD THAT:- The appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the 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. Accordingly, the appeal of the appellant is allowed. Further, the proper officer is allowed 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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