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2021 (9) TMI 575 - Commissioner - GSTRevocation of cancellation of registration - non filing of returns for a continuous period of six months - contentions based on assumption and presumptions and without appraising the facts and circumstances in the legal perspectives - rejection of application for revocation of cancellation of registration as the appellant did not submit the reply to the notice issued within the time specified therein and also did not deposit the interest - HELD THAT:- The appellant has deposited ₹ 3,150/- towards interest on 04.05.2021 (vide DRC-03 ARN No.AD080521000252T Dated 04.05.2021 ₹ 1,575/- under CGST and ₹ 1,575/- under SGST for the period April- 2020 to December-2020. Further, the appellant submitted copies of DRC- 03 ARN No.AD080521000252T Dated 04.05.2021 and also copies of GSTR- 3B return for the period April-2020, May-2020, June-2020, July-2020, August-2020, September-2020, October-2020, November-2020 and December-2020 respectively. The appellant has filed returns upto date of cancellation of registration hence, it is found that the appellant has substantially complied with the above 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 is 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 disposed off.
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