2020 (10) TMI 947 - Commissioner - GST

Revocation of cancellation of registration - due to non submission of reply to the show cause notice within the time specified - HELD THAT - Central Board of Indirect Taxes Customs, New Delhi has clarified the issue vide circular No.99/18/2019-GST dated 23.04.2019 that where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required 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. The appellant is required to follow the procedure as prescribed under rule 23 of the CGST Rules,2017 as clarified vide circular No. No.99/18/2019-GST dated 23.04.2019 and to approach the adjudicating authority for further necessary action according to said rules/circular. Appeal disposed off.

Summary

Issues:
- Appeal for revocation of cancellation of GSTIN registration due to non-filing of returns.
- Compliance with rule 23 of the CGST Rules, 2017 for revocation of cancellation of registration.
- Interpretation of circular No.99/18/2019-GST regarding revocation of cancellation of registration.

Analysis:
The appeal was filed by M/S Shyam Electroplating against the Order-in-Original cancelling their GSTIN registration due to non-filing of returns for six months. The appellant requested revocation of cancellation, stating that taxes and penalties up to December 2019 were paid. The appellant sought an early hearing, which was scheduled via video conferencing. During the personal hearing, the appellant's representative explained the case, emphasizing the deposit of due taxes and penalties. The Additional Commissioner noted the cancellation was due to non-filing of returns and absence of a timely response from the appellant. The appellant cited Rule 23 of the CGST Rules, 2017, which outlines the procedure for revocation of cancellation of registration.

The Additional Commissioner referred to circular No.99/18/2019-GST, clarifying that if registration is cancelled due to non-filing of returns, the returns must be furnished and taxes paid before applying for revocation. All returns from the date of cancellation to the date of revocation must also be submitted within 30 days of revocation. The appellant was instructed to adhere to the procedure outlined in Rule 23 and the circular. Consequently, the appeal was disposed of accordingly.