TMI Blog2021 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of registration through Form GST REG-19 dated 06.22.2020 as the appellant did not file the GST returns and also not deposited Govt liabilities/dues etc. - 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 the appellant has now been complied with the relevant provisions in the instant case - thus, the registration of appellant may be considered for revocation by the proper officer. Appeal allowed - decided in favor of appellant. - 155 (MAA)CGST/JPR/2021 - - - Dated:- 2-7-2021 - (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.Ram Avtar Pareek, 25 South Side Pratap Nahar, Harnathpura, Near Shiv Nagar, Kalwad Road, Jhotwara, Jaipur-302023 (Raj) (hereinafter also referred to as the appellant ) against the Order No.ZA080220013468W dated 06.02.2020 (hereinafter referred to as the impugned order ) passed by the Superintendent, Central Goods and Service Tax Range-L-II, Kishangarh Jaipur (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation restores. 4. Personal hearing in virtual mode through video conference was held on 30.06.2021. Sh. Yash Dhadda, Authorized Representative appeared for personal hearing on behalf of the appellant. During personal hearing he reiterated the grounds of appeals. In respect of delay of filing of appeal, Authorized Representative of the appellant stated that the appellant could not apply for revocation of registration within the prescribed time as due to unawareness as well due to financial crisis, he could not file his returns and could not had deposited his tax liability. Seeing the circumstances, he requested for delay of condonation in accordance with recent Hon'ble Supreme Court judgment. Further, he submitted that the appellant have filed his all returns upto cancellation of registration and also deposited all the dues i.e. tax, late fee and interest. In view of the above, he requested for revocation of registration. 5. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as oral submission at the time of personal hearing. I find that the main issue to be decided in the instant case are (i) whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of India in the Ministry of Finance (Department of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 satisfied, for reasons to be recorded in writing, that there are sufficient grounds fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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