2021 (2) TMI 341 - Commissioner - GST

Rejection of application for revocation of cancellation of registration - rejected due to not discharge of interest liability on late payment of taxes - Rule 23 of the CGST Rules, 2017 - circular No.99/18/2019-GST dated 23.04.2019 - HELD THAT - The adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not discharge their interest liability on late payment of taxes. The appellant has now been complied with the above said provisions, therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal. Further. I order to the proper officer to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder. Appeal disposed off.

Summary

Issues:
1. Appeal against cancellation of GST registration due to non-filing of returns and interest liability.

Analysis:
The appeal was filed under Section 107 of the Central Goods and Service Tax Act, 2017 against the order cancelling the GSTIN due to non-filing of returns for six months and rejection of the revocation application for not discharging interest liability on late tax payments. The appellant contended that interest had been paid and requested registration revocation. A virtual personal hearing was conducted where the appellant's representative reiterated submissions on filing returns and tax payments. The Additional Commissioner reviewed written and oral submissions to decide the appeal.

The Commissioner examined the case records and submissions, noting the rejection of the revocation application for non-payment of interest. The appellant, in response, provided evidence of interest payment and requested registration revocation. Relevant provisions under Rule 23 of the CGST Rules, 2017 regarding revocation or cancellation of registration were considered, emphasizing the requirement to pay all due amounts, including interest, for revocation.

Referring to Circular No.99/18/2019-GST, which clarified the process for revocation post-cancellation due to non-filing of returns, the Commissioner found the appellant had now complied with the provisions. Consequently, the Commissioner ordered the appellant to file a revocation application through the Common portal and directed the proper officer to verify payment details, return filings, and CGST Act compliance before considering the revocation application.

In conclusion, the appeal was disposed of by ordering the appellant to file the revocation application as per prescribed procedures and instructing the proper officer to review the application post-compliance verification with the CGST Act and rules.

This detailed analysis of the judgment highlights the issues involved, the arguments presented, the legal provisions considered, and the final decision made by the Commissioner in response to the appeal against the cancellation of GST registration.