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2021 (9) TMI 961 - Commissioner - GSTCancellation of registration of petitioner - non filing of GSTR returns for a continuous period of six months - revocation of cancellation of registration has been also rejected due to that the applicant has not submitted the DRC-03 for the due Interest on delayed payment for the period May to December-2020 - 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 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. Appeal allowed - decided in favor of appellant.
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