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TMI Blog2021 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the appeal of the appellant is allowed. Further, the proper officer is allowed 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. - 174 (MAA )CGST/JPR/2021 - - - Dated:- 15-7-2021 - (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 Sh.Sunil Kumar Sisodia, M/s Perfect Cars, Plot No.398, 405, Mahesh Nagar, Jaipur- 302015 (Raj) (hereinafter also referred to as the appellant ) against the Order No.ZA080121001041O dated 01.01.2021 (hereinafter referred to as the impugned order ) passed by the Superintendent, Central Goods and Service Tax Range-XXVI, (CGST Dn-F, Jaipur (Raj) (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:08BAWPS4864D1Z0 of Sh.Sunil Kumar Sisodia, M/s Perfect Cars, Plot No.398, 405, Mahesh Nagar, Jaipur due to the reason that taxpayer not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on merits, it is imperative that the statutory provisions be gone through, which are reproduced, below: SECTION 107. Appeals to Appellate Authority . - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated 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 condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of May, 2021, including for the purposes of- (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval 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; Keeping in view of above, I am proceeded to decide the case on merits. 8. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as oral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05* , reject the application for revocation of cancellation of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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