2021 (8) TMI 96 - Commissioner - GST

Revocation of cancellation of registration - rejection of revocation due to non-submission of reply to the show cause notice within the time specified therein - HELD THAT - The appellant has now been complied with various provisions, therefore, the registration of appellant may be considered for revocation by the proper officer. Accordingly, the appellant is ordered to file the revocation application in the prescribed form through common portal. Further, the proper officer is ordered 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. Cancellation of GST registration due to non-filing of returns.
2. Rejection of application for revocation of cancellation.
3. Compliance with provisions for revocation of cancellation.
4. Interpretation of relevant provisions and circulars.
5. Disposal of the appeal.

Analysis:
1. The case involved the cancellation of GST registration of the appellant due to non-filing of returns for a continuous period of six months. The application for revocation of cancellation was rejected by the adjudicating authority for not submitting a reply to the show cause notice within the specified time.

2. The appellant, citing family problems, appealed against the cancellation, stating inability to file returns for seven months and requesting revocation. During the virtual personal hearing, the authorized representative highlighted that returns were filed up to June 2020 before the cancellation and all dues were paid.

3. The Additional Commissioner found that the appellant had not filed a reply to the show cause notice but had later complied with the provisions by depositing interest on late filing of returns, filing all pending returns, and submitting necessary documents. Referring to Rule 23 of the CGST Rules, the Commissioner ordered the appellant to file a revocation application through the common portal.

4. The Commissioner also considered Circular No. 99/18/2019-GST, which clarified that in cases of cancellation due to non-filing of returns, all pending returns must be furnished before applying for revocation. The circular emphasized compliance with return filing requirements for revocation eligibility.

5. Consequently, the Commissioner disposed of the appeal by directing the appellant to file the revocation application as per prescribed procedures and instructed the proper officer to verify payment details, return filings, and compliance with CGST Act provisions before considering the revocation application.

This detailed analysis of the judgment highlights the issues, arguments presented, legal provisions applied, and the final decision made by the Commissioner in the case involving the cancellation and revocation of GST registration due to non-compliance with return filing requirements.