TMI Blog2021 (5) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... the records, it is observed that the appellant has not filed return upto June-2020 whereas, the benefit of notification with regard to waiver of late fee has been given in the said notification upto January-2020 only. In view of this facts, it is found that the appellant did not deposited late fee for the period January-2020 onwards. The appellant has not been complied with the proviso of the Rule 23 of CGST Rules, 2017. The cancellation of registration of appellant may not be considered for revocation - Appeal dismissed - decided against appellant. - 69 (MAA )CGST/JPR/2021 - - - Dated:- 17-3-2021 - (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.Gurpreet Singh Madaan, E-133, Bhiwadi Industrial Area, Alwar-301019 (Raj) (hereinafter also referred to as the appellant ) against the Order No.ZA0812200002486 dated 01.12.2020 (hereinafter referred to as the impugned order ) passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Bhiwadi, Alwar (hereinafter referred to as the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... economic all over the world. Further, an amnesty scheme regarding waiver of late fees on returns is demanded by the dealers all over the India through various bodies such CII/FIICE/ etc., That is why Govt announced such amnesty scheme on 24.06.2020 vide NN/52/2020-Central Tax dated 24.06.2020 and provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under Section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in Form GSTR 3B for the month of July-2019 to January-2020, by the due date but furnishes the said return between the period from Ist day of July-2020 to 30th day of September,2020. Therefore the appellant took benefits of such scheme and filed all the pending returns and also filed the application for revocation of cancellation of registration on 30.09.2020. 4. Personal hearing in virtual mode through video conference was held on 10.03.2021. Shri Rashid Mohammed, Chartered Accountant and Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal and explained the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly 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 of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration : Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.] (2) (a) Where the proper officer is satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of thirty days from the date of the order of revocation. As per principal Notification No.76/2018-Central Tax, dated 31 st December-2018 amended by Notification No.52/2020 Central Tax dated 24th June 2020: (ii) after the third proviso, the following provisos shall be inserted, namely :- Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 1st day of July, 2020 to 30th day of September, 2020 : Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 1st day of July, 2020 to 30th day of September, 2020. . 10. ..... 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