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2021 (9) TMI 575 - Commissioner - GSTRevocation of cancellation of registration - non filing of returns for a continuous period of six months - contentions based on assumption and presumptions and without appraising the facts and circumstances in the legal perspectives - rejection of application for revocation of cancellation of registration as the appellant did not submit the reply to the notice issued within the time specified therein and also did not deposit the interest - HELD THAT - The appellant has deposited ₹ 3,150/- towards interest on 04.05.2021 (vide DRC-03 ARN No.AD080521000252T Dated 04.05.2021 ₹ 1,575/- under CGST and ₹ 1,575/- under SGST for the period April- 2020 to December-2020. Further, the appellant submitted copies of DRC- 03 ARN No.AD080521000252T Dated 04.05.2021 and also copies of GSTR- 3B return for the period April-2020, May-2020, June-2020, July-2020, August-2020, September-2020, October-2020, November-2020 and December-2020 respectively. The appellant has filed returns upto date of cancellation of registration hence, it is found that the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case - the registration of appellant may be considered for revocation by the proper officer - the proper officer is directed 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:
Revocation of GST registration due to non-filing of returns for six months. Analysis: The appeal was filed against the cancellation of GST registration due to non-filing of returns for a continuous period of six months. The appellant's application for revocation was rejected for not depositing the interest amount and not replying to the show cause notice. The appellant contended that all pending returns were filed before the order of cancellation and cited pandemic-related difficulties for the delay in depositing the interest amount. The appellant argued that the show cause notice was based on assumptions and denied contravening any provisions of the CGST Act. During the virtual hearing, the appellant's representative reiterated that all returns were filed, and government dues were paid up to the cancellation date. The appellant later deposited the interest amount and submitted relevant documents. The Commissioner found that the appellant had deposited the interest amount and filed all pending returns. Referring to Rule 23 of the CGST Rules, the Commissioner noted that the appellant substantially complied with the provisions. Citing a circular from the Central Board of Indirect Taxes & Customs, the Commissioner highlighted the requirement to furnish all returns due till the cancellation date before applying for revocation. Based on the submissions and records, the Commissioner allowed the appeal and directed the proper officer to consider the revocation application after verifying the payment details and return status. The appeal was disposed of in favor of the appellant, emphasizing compliance with the CGST Act and Rules. In conclusion, the Commissioner ordered the revocation of GST registration, considering the appellant's compliance with the relevant provisions and the circumstances surrounding the delayed payment of interest amount. The decision highlights the importance of timely filing of returns and payment of dues in GST matters.
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