9911796707
TMI Blog2021 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... W dated 06.02.2020 (hereinafter referred to as "the impugned order") passed by the Superintendent, Central Goods and Service Tax Range-L-II, Kishangarh Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). 2. Brief facts of the case: 2.1 Brief facts of the case are that the Proper Officer has cancelled the GSTIN:08ALYPP4584D1ZE of Sh.Ram Avtar Pareek, 25 South Side Pratap Nahar, Harnathpura, Near Shiv Nagar, Kalwad Road, Jhotwara, Jaipur due to non filing of GSTR returns for a continuous period of six months. 3. Being aggrieved with the impugned order dated 06.02.2020, the appellant has filed the appeal on 15.04.2021, the delay of 343 days from the normal period prescribed under Section 107(1) of CGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellant have paid all taxes and filed all returns upto Feburary-2020, since after this appellant is not able to file returns due to non-availability of return filing portal. * that the appellant also assures that he will file all pending returns from March-2020 tills date as soon as the registration restores. 4. Personal hearing in virtual mode through video conference was held on 30.06.2021. Sh. Yash Dhadda, Authorized Representative appeared for personal hearing on behalf of the appellant. During personal hearing he reiterated the grounds of appeals. In respect of delay of filing of appeal, Authorized Representative of the appellant stated that the appellant could not apply for revocation of registration within the prescribed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such person. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. 7. I observed that in the instant case the appeal has been filed by delay from the normal period prescribed under Section 107(1) of the CGST Act, 2017. I find that though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; Further, CBIC, New Delhi vide Notification No.55/2020-Central Tax dated 27th June, 2020 has make the following further amendment in the Notification of the Govt of India in the Ministry of Finance (Department of Revenue), No.35/2020-Central Tax dated 3rd April, 2020 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub section (i) vide number GSR 235(E) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. tax, late fee and interest etc. and filed all his pending returns till the cancellation of registration. 10. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of registration provides as under:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21*, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that no application for revocation shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in clause (a), by an order in FORM GST REG-05*, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23* requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24*. (4) Upon receipt of the information or clarification in FORM GST REG-24*, the proper officer shall proceed to dispose of the application in the manner specified in sub-r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
