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TMI Blog2021 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Superintendent, Central Goods and Service Tax Range-IX, Dausa.(Raj) (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:08AARFV2159E1ZU of M/s V.S Earthmovers, Badiyal Road, Bandikui, Dausa due to the reason that "taxpayer has not filed the due GSTR-3B returns therefore registration is being cancelled." 3. Being aggrieved with the impugned order dated 28.12.2020, the appellant has filed the appeal through online on 20.04.2021 and also through postal on 22.07.2021, the delay of 23 days from the normal period prescribed under Section 107(1) of CGST Act, 2017. The appellant has filed the appeal on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing. I find that the main issue to be decided in the instant case are (i) whether the appeal has been filed within the prescribed time- limit and (ii) whether or not the appeal filed against the order of cancellation to be decided ? 6. First of all, I take up the issue of filing the appeal and before 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2021 amounting to Rs. 9,000/-, dated 02.04.2021 amounting to Rs. 5040/-, dated 02.04.2021 amounting to Rs. 3620/-, dated 02.04.2021 amounting to Rs. 3,200/-, dated 02.04.2020 amounting to Rs. 4,420/-, dated 02.04.2021 amounting to Rs. 2580/-and dated 03.04.2021 amounting to Rs. 1,980/- respectively, and also filed and submitted copy of GSTR 3B return for the period October-2020, November-2020, and December-2020 respectively. 11. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of registration provides as under:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (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 rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed 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 returns upto date of cancellation of registration hence, I find that the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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