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TMI Blog2021 (7) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... per officer. The appellant are directed to file the revocation application in the prescribed form through common portal - The proper officer directed to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and filing of status returns. Appeal disposed off. - 138 (MAA)/CGST/JPR/2021 - - - Dated:- 7-6-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by Shri Neeraj Dadhich (M/s Peetambra Services), Radha Ballabh Marg, 845, Near Post Office, Sanganer, Jaipur-302029 (Raj) (hereinafter also referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed within limitation period as per Hon ble Supreme Court order dated 27.04.2021 by which the original order dated 23.03.2020 have been restored. Further, he submitted that the appellant have been filed all its returns and also deposited the tax, late fee till the date of cancellation of registration. As regards interest if any, he submitted that the appellant will ascertain the same and if any he will deposit soon and accordingly will intimate to this office. In view of the above submission he requested for revocation of cancelled registration. 5. I observed that in the instant case the appeal has been filed with delay of 90 days. I find that though the delay in filing the appeal is condonable only for a further period of one mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. Further, the Hon ble Supreme Court in its order dated 27 th April 2021, in the case of Re Cognizance of Extension of Limitation, sua motu extended the general periods of limitation, due to the raging 2nd wave of the pandemic, and restored its earlier order dated 23 March 2020 on the same. Keeping In view of above Supreme Court orders, the appeal filed by the appellant is not time barred. Accordingly, I proceeded to deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards Interest, penalty and late fee in respect of the said returns. [ Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon receipt of the information or clarification n FORM GST REG-24* , the proper officer shall proceed to dispose of the application in the manner specified In sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 9. Further, I find that Central Board of Indirect Taxes Customs, New Delhi has clarified the issue vide circular No.99/18/2019-GST dated 23.04.2019. Para 3 of said circular read as under: 3. First proviso to sub-rule (1) of rule 23 of the said Rules provides that if the registration has been cancelled on account of failure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed, u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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