TMI Blog2021 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... 3F, dated 1-12-2020 on the ground that response not received whereas, it is found that the proper officer has not commented upon the appellant contention that he was appeared on due date before proper officer and submitted his reply - the proper officer should have taken contention of appellant on record before rejection of application of cancellation of registration but he did not do so and also he did not explain properly the same on comments offered on appeal memo sought by this office. The appellant was not able to file returns as his registration was deemed to be suspended - as per Section 29(3) of CGST Act, 2017 in the event of cancellation of registration the liability of the person to pay tax and other dues or to discharge any obligation under the Act or rules are made thereunder shall not affect for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. The effective date of cancellation of registration of appellant may be considered from 17-12-2018 by the proper officer - the proper officer is ordered to consider the application of cancellation of registration from the date of firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020949C, dated 11-1-2021, the department has again cancelled the application and issued rejection order dated 19-1-2021 vide reference No. ZA080l21049228S, dated 19-1-2021 with the reason Taxpayer have not filed pending GST return and have not paid tax ; That if the taxpayer applied for cancellation application of the registration then neither he can issue any tax invoice nor file any GST return. In the compliance of this provisions, the assessee firm in present case neither issued any tax invoice and nor filed GST return for that period. That if the taxpayer filed cancellation application with reason of not crossing threshold limit, then the liability of filing of Nil GST return is also not applicable because the business of the taxpayer is ongoing and if the taxpayer filed Nil GST return for that period it will contradict with Income-tax Return. That once applied cancellation application, the taxpayer cannot use GST number if any document. If the taxpayer cannot use GST number how he will file GST return. In this regard the assessee did not file GST return. That in the effect of the said rejection order the liability of the filing of the GST return is now applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25 : Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. xx xx xx (3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. (C) Rule 20. Application for cancellation of registration. - A registered person, ether than a person to whom a registration has been granted under rule 12 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en reply to notice issued by the department dated 20-11-2019. The appellant firm after cancellation order further applied for cancellation of registration vide Application Reference No. AA080121020949C, dated 11-1-2021 and department has again rejected the application and issued rejection order dated 19-1-2021 with the reason taxpayer have not filed pending GST returns and have not filed pending GST return and have not paid tax. Further, the appellant has submitted that in the said rejection order, the liability of the filing of the GST return is now applicable on the appellant from the month of Jan., 2019 till December, 2020 and if the appellant firm will file all the pending GSTR returns, the late fee will also attract and this late fee amount shall be huge. The appellant also submitted that once applied for cancellation application, the taxpayer cannot use GST number in any document. If the taxpayer cannot use GST number how he will file GST Return. In this regard, the appellant did not file GST return and in the compliance of this provision, the appellant firm in present case neither issued any tax invoice and nor filed GST return for that period. The appellant further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention that he was appeared on due date before proper officer and submitted his reply. Thus, I am of the considered view that proper officer should have taken contention of appellant on record before rejection of application of cancellation of registration but he did not do so and also he did not explain properly the same on comments offered on appeal memo sought by this office. 10. Further, I observed that the appellant again applied for cancellation of registration on 11-1-2021 but the same was also rejected by the proper officer vide Form REG-05 AA080121049228S, dated 19-1-2021 stating the reasons therein taxpayer have not filed pending GST returns and have not paid tax. In this context, it is obvious from the above facts that the appellant was not able to file returns as his registration was deemed to be suspended. In view of the above, I find that the rejection order is not proper and correct. Further, I find that as per Section 29(3) of CGST Act, 2017 in the event of cancellation of registration the liability of the person to pay tax and other dues or to discharge any obligation under the Act or rules are made thereunder shall not affect for any period prior to the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
