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2021 (12) TMI 572 - Commissioner - GSTCancellation of GST registration - non filing of statuary 'returns for three consecutive periods - continuous period of six months under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 - HELD THAT - The appellants within the time limit as prescribed under Section 107(1)/(4) of the CGST Act, 2017. Further it is found that Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 in the case of Re Cognizance of Extension of Limitation, 2021 (3) TMI 497 - SC ORDER restored its earlier order dated 23.03.2020 and suo motu extended the general periods of limitation vide its Order dated 27th April 2021 till further orders, due to the raging 2nd wave of the pandemic. The registration of the appellants have been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act, also falls during the period from the 1st day of March, 2020 to 31 st day of August, 2021. It is also found that the time limit for making such application has been extended upto the 30th day of September, 2021 - the applicants may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide notification supra read with Circular No. 158/14/2021-GST dated 06.09.2021. In view of the notification No. 34/2021 dated 29.08.2021 and Circular No. 158/14/2021-GST dated 06.09.2021, the registration of appellants may be considered for revocation by the proper officer - Appeal disposed off.
Issues:
1. Appeals filed against cancellation of GST registrations due to non-filing of statutory returns. 2. Grounds for seeking relief due to pandemic situation and financial crunches. 3. Extension of time limit for filing appeals and revocation applications. 4. Interpretation of relevant notifications and circulars regarding extension of time limits. 5. Decision on revocation of registrations and further actions to be taken by the proper officer. Analysis: 1. The appeals were filed against the cancellation of GST registrations by the Proper Officer due to non-filing of statutory returns for three consecutive tax periods. Some appellants also applied for revocation of registration, which was rejected by the Jurisdictional Deputy/Assistant Commissioner under Section 30 of the CGST Act, 2017. 2. The appellants, aggrieved by the impugned orders, cited delay in filing appeals and responding to notices due to the COVID-19 pandemic and financial constraints. They highlighted compliance with GST returns and willingness to continue business but faced obstacles due to the cancellation of GSTIN. 3. The Additional Commissioner found that the appeals were filed within the prescribed time limit under Section 107(1)/(4) of the CGST Act, 2017. Citing Supreme Court orders and CBIC circulars, the time limit for filing appeals was extended due to the pandemic situation, ensuring that the appeals were well within the extended time frame. 4. The Government issued Notification No. 34/2021-Central Tax, extending the time limit for making applications for revocation of cancellation of registration under specific circumstances. Circular No. 158/14/2021-GST further clarified the extension of time limits, ensuring that all cases falling within the specified period could benefit from the extension. 5. Considering the notifications and circulars, the Additional Commissioner allowed the appeals and directed the proper officer to consider the applications for revocation of registrations. The appellants were instructed to comply with payment obligations and return filings for the revocation process to proceed. The appeals were disposed of accordingly, with a decision in favor of the appellants for revocation consideration. This detailed analysis of the judgment covers the issues raised in the appeals, the grounds for relief, the extension of time limits, the interpretation of relevant notifications and circulars, and the final decision on revocation of registrations and further actions to be taken by the proper officer.
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