9911796707
Advanced Search 
TMI Blog2021 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 filed returns for a continuous period of six months and the tax and other liabilities shown as zero is not correct liability. 3. Being aggrieved with the impugned order dated 01.01.2021, the appellant has filed the appeal through online on 03.05.2021 and also through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. In view of the above submission, he requested for allowing the appeal for revocation of the registration. 5. 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 submission at the time of personal hearing. I find that the main issue to be decided in the instant case are (i) whether the appeal has been filed within the prescribed time- limit and (ii) whether or not the appeal filed against the order of cancellation to be decided ? 6. First of all, I take up the issue of filing the appeal and before deciding the issue of filing the appeal on merits, it is imperative that the statutory provisions be gone through, which are reproduced, below: SECTION 107. Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng off Suo Motu Writ Petition (Civil) No.3 of 2020 on 08.03.2021 passed the order as under: "Due to the onset of Covid-19 pandemic, this court took suo motu cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central or State). By an order dated 23.03.2020 this court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders." The order dated 23.03.2020 was extended from time to time. Further, the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 12. Further, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
