TMI Blog2021 (8) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by Sh.Rajendra Singh Shekhawat, M/s Rajan Cargo Movers, 234, Vyas Colony, Shahstri Nagar, Jaipur (Raj) (hereinafter also referred to as the appellant ) against the Order No. ZA0811200122559 dated 05.11.2020 (hereinafter referred to as the impugned order ) passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Jaipur (hereinafter referred to as the adjudicating authority/Proper Officer ). 2. Brief facts of the case: 2.1 Brief facts of the case are that the Proper Officer has cancelled the GSTIN:08AGWPS2405D1Z8 of Sh.Rajendra Singh Shekhawat, M/s Rajan Cargo Movers, 234, Vyas Colony, Shahstri Nagar, Jaipur due to non filing of GSTR returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to not replied to the notice issued vide reference No.ZA0810203180374 dated 22.10.2020 within the time specified therein. 3. Being aggrieved with the impugned order dated 05.11.2020, the appellant has filed the appeal on 12.05.2021 delay of 98 days from the normal period pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deciding the issue of filing the appeal on merits, it is imperative that the statutory provisions be gone through, which are reproduced, below: SECTION 107. Appeals to Appellate Authority. - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. 7. I observed that in the instant case the appeal has been filed by delay from the normal period prescribed under Section 107(1) of the CGST Act, 2017. I find that though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 and notified as under:- (i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time-limit for completion or compliance of such action, shall be extended up to the 30th day of June, 2020, including for the purposes of - (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; Further, CBIC, New Delhi vide Notification No.55/2020-Central Tax dated 27th June,2020 has make the following further amendment in the Notification of the Govt o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-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 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 cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be furnished before the application for revocation can be filed. Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation. 13. On going through the records/submissions, I find that the appellant has filed all his pending returns upto date of cancellation of registration and he has also deposited tax liabilities, late fee and interest, therefore I find that the appellant has now been complied with the relevant provisions in the instant case. In view of the above, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I allow the appeal of the appellant. Further, I order to the proper officer to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns. 14. Accordingly, the appeal is disposed off in above manner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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