2021 (7) TMI 755 - Commissioner - GST

Withdrawal of appeal - revocation of GST registration by the proper officer - HELD THAT - In response to the Personal hearing letter, the appellant vide their letter C.No. Nil dated 08.06.2021 received in this office on 10.06.2021 submitted therein that the jurisdictional officer has revoked the cancellation of registration and subsequently all the pending returns are filed till date. Further, they stated that there is no issue remaining in dispute, so it is requested to kindly accept the request for withdrawal of the appeal and oblige. In view of the request letter of the appellant dated 08.06.2021 regarding withdrawal of appeal due to revocation of GST registration by the proper officer in the instant matter - the appellant are allowed to withdraw the appeal - appeal dismissed as withdrawn.

Summary

Issues:
1. Appeal filed against cancellation of GST registration due to non-filing of returns.
2. Delay in filing appeal under Section 107(1) of CGST Act, 2017.
3. Grounds for appeal: invoking Section 29(2)(c) of CGST Act, 2017; genuine business reasons for non-filing of returns; vagueness in show cause notice (SCN) and order.

Analysis:
1. The appeal was filed by M/s Talisman Jewels Private Limited against the cancellation of their GST registration by the Proper Officer due to non-filing of returns for more than six months. The appellant contended that the cancellation was initiated after only four months of non-filing, contrary to the requirement of Section 29(2)(c) of the CGST Act, 2017. They argued that the non-filing was due to genuine business reasons caused by the global pandemic and not intentional tax evasion.

2. The appellant filed the appeal 22 days after the prescribed period under Section 107(1) of the CGST Act, 2017, citing a medical emergency in the family of the Director as the reason for the delay. They requested condonation of the delay and acceptance of the appeal. However, before the virtual personal hearing scheduled on 30.06.2021, the appellant submitted a letter stating that their GST registration had been revoked by the jurisdictional officer, and all pending returns had been filed. As a result, they wished to withdraw the appeal.

3. The grounds for appeal included the invocation of Section 29(2)(c) of the CGST Act, 2017, the assertion of being law-abiding taxpayers facing genuine business challenges, and criticism of the vagueness in the show cause notice and order for not specifying the relevant sections. Following the appellant's request for withdrawal of the appeal due to the revocation of GST registration, the Additional Commissioner (Appeals) allowed the withdrawal and dismissed the appeal as withdrawn. The appeal was disposed of accordingly.