TMI Blog2021 (9) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant may be considered for revocation by the proper officer. Appeal allowed - decided in favor of appellant. - 177 (MAA)/CGST/JPR/2021 - - - Dated:- 19-7-2021 - (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 Ms. Priyanka Sharma, M/s Mahak Trading Company, 7A, Janta Colony, Mungaska, Alwar-301 001 (Raj) (hereinafter also referred to as the appellant ) against the Order No.ZA080521023684O dated 25.05.2021 (hereinafter referred to as the impugned order ) passed by the Assistant Commissioner, Central Goods and Service Tax Division-A, Alwar (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appellant has filed its all the returns and deposited Govt. dues upto date of cancellation of registration. In view of submission, 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 adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 dated 25.05.2021 due to that the appellant has not paid due Interest amounting to ₹ 2,460/- on delayed payment for the month May to December-2020 and also the appellant has filed application for revocation after four and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper officer, within a period of thirty days from the date of the service of the order of cancellation of registration are within such time period as extended by the Additional Commissioner or *the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section(1) of Section 30* at the common portal, either directly or through a Facilitation Centre notified by the Commissioner : *(Amended by Notification No. 15/2021-Central Tax dated 18th May 2021) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. (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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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