2020 (11) TMI 828 - Commissioner - GST

Permission for withdrawal of appeal - Revocation of cancellation of GST registration - non filing of returns for a continuous period of six months - non submission of reply to the show cause notice dated 20.12.2019 within the time specified therein - HELD THAT - During the personal hearing appellant has stated that their CSTIN has been restored. The adjudicating authority has also submitted their report that the present status of GSTIN is active. Further, the appellant has also withdrawn their appeal vide mail dated 15.10.2020. Since, the jurisdictional authority has restored the said registration and the appellant has also withdrawn their appeal, Appeal is allowed to be withdrawn - appeal dismissed as withdrawn.

Summary

Issues:
1. Cancellation of GST registration due to non-filing of returns.
2. Rejection of application for revocation of cancellation of registration.
3. Non-compliance with show cause notice.
4. Appeal against the impugned order.
5. Restoration of GST registration.
6. Withdrawal of appeal.

Analysis:
1. The appellant, engaged in 100% export business, had their GST registration cancelled by the adjudicating authority due to non-filing of returns for six consecutive months. This action was taken in accordance with the provisions of the Central Goods and Service Tax Act, 2017.

2. The application for revocation of the cancellation of registration was rejected by the adjudicating authority as the appellant failed to submit a reply to the show cause notice within the specified timeframe. This decision was based on the non-compliance of the appellant with the procedural requirements.

3. The appellant, being aggrieved by the impugned order, filed an appeal stating that they had filed all GST returns before a certain date and had simultaneously applied for revocation of the cancellation of registration. They claimed unawareness of the show cause notice and expressed willingness to comply with the requirements to continue their export business.

4. During the personal hearing, the appellant's representative confirmed that the GST registration had been restored, and they intended to withdraw the appeal. Subsequently, the appellant officially communicated their decision to withdraw the appeal against the impugned order.

5. Upon receiving a report from the adjudicating authority confirming the active status of the GST registration, the appellate authority examined the case records, submissions, and the current status of the registration. Given that the registration had been restored and the appellant had withdrawn the appeal, the appellate authority allowed the withdrawal of the appeal and dismissed it accordingly.

6. The jurisdictional authority's action in restoring the registration, coupled with the appellant's decision to withdraw the appeal, led to the dismissal of the appeal. The appellant's compliance with the requirements and the restoration of the GST registration resulted in a favorable outcome, allowing them to continue their export business without hindrance.