TMI Blog2020 (12) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... stration within the times specified therein - In terms of the proviso to Rule 23(1) a burden is cast upon the assessee to furnish returns and and to ensure that the tax due is paid along with any due interest penalty and late fees no further burden is cast upon the assessee or the persons seeking revocation. In the present case along with the application, the petitioner had filed a statement to the effect that all the requisite returns have been filed and the dues are cleared and thus it was incumbent upon the Department to have verified the correctness of averments made in the application - order dated 30.1.2020 passed by the Assistant Commissioner rejecting the application of the petitioner is wholly arbitrary and demonstrates the lack of legally trained mind as there appears to be no effort to verify the correctness of the assertions made by the petitioner at the end of the Department. Considering the fact that now the Department has accepted that the returns were filed within time and no dues remain payable, the order dated 30.11.2019 as well as the appellate order dated 06.07.2020 deserves to be set aside with a direction to allow the application for revocation of regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dated 19/12/2019 regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: Reason for revocation of cancellation Others (Please specify)- You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 03/01/2020 at 16:00 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Bipin Kumar Assistant Commissioner Muzaffarnagar, Sector-1 The show cause notice was completely vague and did not even point out as to what ground the reply was proposed to be sought, the petitioner appeared and apprised that all the returns have already been filed, however, despite the petitioner having replied, the respondent no. 2, vide order dated 30.1.2020, rejected the application for revocation of registration recording as under: the tax payer has simply stated that interest has been paid without provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 and the said instructions clearly record that there are no dues of tax payer pending upto November 2019. A copy of the instructions so received are taken on record. This case highlights the callous manner in which the assessee has been harassed by the respondents. It is relevant to note that under the statutory scheme the registration can be cancelled only as provided under Section 29 of U.P. GST 2017 on the grounds as enumerated in sub-section 1 or sub-section 2. Section 29(1) and Section 29(2) of U.P. GST, 2017 are quoted here-in-below: 29. Cancellation of registration- (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where, (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person, other than the person regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG 23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is quoted here-in-below: Punitive reply is as under: (i) The taxpayer has filed GSTR-3B upto November 2019. (ii) Further, there are no dues pending towards tax, late, fee interest upto November 2019. The taxpayer vide his letter dated 19.11.2020 submitted copies of 04 DRC-03 vide which the taxpayer had paid remaining amount of interest on delayed payment of tax upto the month of November 2019. Hence, there are no dues pending against the taxpayer upto November 2019. It is surprising that as to why this instructions could not be obtained or given at the level of the adjudication or appellate level and the callous attitude of the Department has resulted in the assessee being harassed by approaching one forum after the other and wasting his considerable financial resources as well as time. Considering the fact that now the Department has accepted that the returns were filed within time and no dues remain payable, the order dated 30.11.2019 as well as the appellate order dated 06.07.2020 deserves to be set aside with a direction to allow the application for revocation of registration filed by the petitioner. Consequently, the order cancelling the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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