9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 272 - Commissioner - GSTMaintainability of appeal - appeal filed within the prescribed time limit or not - due to COVID-19 pandemic situation, appeal could not be filed within stipulated time - appeal filed against the order of cancellation need to be decided or not - HELD THAT - Hon'ble Supreme Court of India while disposing off IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (3) TMI 497 - SC ORDER has held that In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded - the delay stands condoned. Whether appeal filed against the order of cancellation need to be decided or not? - HELD THAT - The appellant has filed returns upto date of cancellation of registration hence, the appellant has substantially complied with the provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, the registration of appellant may be considered for revocation by the proper officer. Accordingly, the appeal of the appellant is allowed. Further, the proper officer is allowed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns. Appeal disposed off.
Issues:
1. Appeal filed under Section 107 of the Central Goods and Service Tax Act, 2017 against cancellation of GST registration. 2. Delay in filing the appeal due to COVID-19 pandemic. 3. Grounds for revocation of cancelled GST registration. Issue 1: Appeal filed under Section 107 of the Central Goods and Service Tax Act, 2017 against cancellation of GST registration: The appeal was filed by the appellant against the Order of cancellation of GST registration due to non-filing of returns for six months. The appellant cited the impact of the COVID-19 pandemic on business operations and health as reasons for the delay in filing the appeal. The main issues to be decided were whether the appeal was filed within the prescribed time limit and the validity of the appeal against the cancellation order. Issue 2: Delay in filing the appeal due to COVID-19 pandemic: The appellant requested condonation of the delay in filing the appeal, citing the Supreme Court's order extending the period of limitation due to the pandemic. The appellant argued that the delay was due to the COVID-19 situation, which affected their ability to file the appeal within the stipulated time. The Commissioner considered the Supreme Court's order and relevant notifications extending time limits during the pandemic, ultimately allowing the appeal to be presented beyond the initial deadline. Issue 3: Grounds for revocation of cancelled GST registration: The appellant submitted that they had filed all pending returns, paid late filing penalties, and cleared all liabilities after the cancellation of registration. They assured future compliance with filing returns within the prescribed time if the GST registration was restored. The appellant provided evidence of filing returns and payments made post-cancellation. The Commissioner reviewed the submissions, relevant provisions, and circulars, concluding that the appellant had substantially complied with the requirements for revocation of the cancelled GST registration. The Commissioner allowed the appeal and directed the proper officer to consider the revocation application after verifying payment details and return statuses. In conclusion, the Commissioner allowed the appeal against the cancellation of GST registration, considering the impact of the COVID-19 pandemic on the appellant's ability to file the appeal within the prescribed time. The decision was based on the appellant's compliance with filing returns, payment of penalties, and assurance of future compliance. The proper officer was directed to review the revocation application after verifying payment particulars and return statuses.
|
