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TMI Blog2021 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of appellant may be considered for revocation by the proper officer - the proper officer are 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 allowed. - 169(MAA )CGST/JPR/20 - - - Dated:- 12-7-2021 - Shri 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 Miss Sushila Devi Meena, M/s Benanda Construction Manpower Services, Village Post Toda Meena, Kishana Ki Dhani, Vaya Amer Dhani, Jaipur[1]302028 (Raj) (hereinafter also referred to as the appellant ) ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SCN, the appellant was suffering from the ladies diseases, therefore unable to file the GST return on time and did not operate the business at that time. That the appellant has filed all its pending returns till Jan-2020-21. The appellant is willing to file all the pending returns till date if the registration is revoked by your honour. Further, the appellant on dated 26.04.2021 paid the interest of ₹ 11,114/-as ask by the department vide DRC-03, this clearly show the genuineness of the appellant. That the appellant is a Prop. Firm and paid all the taxes along with interest due as generated by the department (copy of challan is enclosed). The appellant is desirous to file all its pending return but owing to such cancellation such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this context, the appellant submitted in their written submission that the appellant has filed all its pending returns till Jan-2020-21 and also paid the interest of ₹ 11,114/- vide DRC-03. In this regard, I find that the appellant has deposited the pending interest liability against the late discharged cash payment for the period July-2017 to March-2018 vide DRC[1]03 ARN No. AD080421006518B dated 15.04.2021 CGST ₹ 996/- + SGST ₹ 996/-, April-2018 to March-2019 vide DRC-03 ARN No. AD080421006520Q dated 15.04.2021 CGST ₹ 2,838/- + SGST ₹ 2,838/-and April-2019 to March-2020 respectively vide DRC-03 ARN No.AD0804210065210 dated 15.04.2021 CGST ₹ 1,723/- + SGST ₹ 1,723/- total amounting to ₹ 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation of registration : Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.] (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22* within a period of thirty days from the date of the receipt of the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation. 9. On going through the records/submissions, I find that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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