TMI Blog2021 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... s been considered on prospective date i.e. with effect from 1st Sept 2020. The appellant has not been complied with the first proviso of Rule 23 of CGST Rules, 2017 - the cancellation of registration of appellant may not be considered for revocation - Appeal dismissed - decided against appellant. - 68 (MAA)/CGST/JPR/2021 - - - Dated:- 16-3-2021 - MANZOOR ALI ANSARI, ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by Sh. Kana Ram Raiger (M/s Sagar Enterprises),D-61, Phase-III, Jhalana Dungri, Malviya Nagar, Jaipur-302017 (hereinafter also referred to as the appellant ) against the Order No.ZA08112003965 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure. The appellant further stated that many of the returns are pending and to be filed at portal and due to registration not yet activated, we are unable to file the same. In result unnecessary penalties/late fees to be payable by us 4. Personal hearing in virtual mode through video conference was held on 10.03.2021. Shri Gopal Krishan Vijay, Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal during personal hearing and explained the same during personal hearing. Further, he submitted that the returns of the appellant till cancellation of registration have been filed and all tax, penalty, late fee and interest have also been deposited. In view of above submission he req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G-21* , to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns 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. [ Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24* . (4) Upon receipt of the information or clarification in FORM GST REG-24* , the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 9. Further, I find that Central Board of Indirect Taxes Customs, New Delhi has clarified the issue vide circular No.99/18/2019-GST dated 23.04.2019. Para 3 of said circular read as under: 3 . First proviso to sub-rule (1) of the said Rules provides if the registration has been cancelled on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council : [ Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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