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2021 (7) TMI 657 - Commissioner - GSTCancellation of GST registration of petitioner - condonation of delay in filing appeal - Section 107(1) of CGST Act, 2017 - HELD THAT - In response to the Personal Hearing letters, Sh. Kishan Swaroop Singhal, Counsel for the appellant, vide their letter C.No. Nil dated 07.07.2021 sent through E mail, submitted therein that now the GST portal has allowed to file application for revocation of cancelled GST registration even beyond 90 days but upto within 180 days therefore the assessee prefer to file an application for revocation of cancelled registration and the same has been approved by the competent authority by issuing REG-22. In view of the request letter of Sh. Kishan Swaroop Singhal, counsel for the appellant dated 07.07.2021 regarding withdrawal of appeal due to revocation of GST registration has been approved by the proper officer by issuing REG-22 in the instant matter - the appeal dismissed as withdrawn.
Issues Involved:
Cancellation of GST registration due to non-appearance for PH and pending GST Returns; Appeal filed against the impugned order; Delay in filing appeal; Grounds for appeal based on late filing of GST returns and impact of Covid-19 on business; Request for reinstatement of cancelled GST registration with retrospective effect; Approval of application for revocation of cancelled registration; Withdrawal of appeal based on revocation of GST registration. Analysis: 1. Cancellation of GST Registration: The appeal was filed against the impugned order dated 24.12.2020, where the Proper Officer cancelled the GSTIN of the appellant due to non-appearance for Personal Hearing (PH) and pending GST Returns. This action was taken by the adjudicating authority based on the non-compliance of the taxpayer. 2. Delay in Filing Appeal: The appellant filed the appeal on 16.04.2021, which was 23 days after the normal period prescribed under Section 107(1) of the CGST Act, 2017. The delay in filing the appeal was noted, and the appellant provided grounds for the delay related to late filing of GST returns up to December 2020 and the impact of Covid-19 on business conditions. 3. Grounds for Appeal: The appellant's grounds for appeal included the deposition of the due amount of GST and late fee, filing of GST returns up to December 2020, and a request to reinstate the cancelled GST registration with retrospective effect. The appellant cited the impact of Covid-19 on business conditions as a reason for the delay in filing GST returns. 4. Revocation of Cancelled Registration: The appellant, through their counsel, submitted that an application for revocation of the cancelled GST registration was filed beyond the initial 90 days but within 180 days, as allowed by the GST portal. The competent authority approved the application by issuing REG-22, resulting in the revocation of the cancelled registration. 5. Withdrawal of Appeal: Following the approval of the application for revocation of the cancelled registration, the appellant's counsel requested to withdraw the appeal. The proper officer approved the withdrawal of the appeal based on the revocation of the GST registration through REG-22. Consequently, the appeal was dismissed as withdrawn, and the matter was disposed of accordingly. In conclusion, the appeal against the cancellation of GST registration was withdrawn by the appellant after the registration was successfully reinstated through the application for revocation. The impact of Covid-19 on business operations and the late filing of GST returns were considered in the grounds for appeal, leading to the resolution of the matter in favor of the appellant.
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