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TMI Blog2021 (9) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... 00252T Dated 04.05.2021 ₹ 1,575/- under CGST and ₹ 1,575/- under SGST for the period April- 2020 to December-2020. Further, the appellant submitted copies of DRC- 03 ARN No.AD080521000252T Dated 04.05.2021 and also copies of GSTR- 3B return for the period April-2020, May-2020, June-2020, July-2020, August-2020, September-2020, October-2020, November-2020 and December-2020 respectively. The appellant has filed returns upto date of cancellation of registration hence, it is found that the appellant has substantially complied with the above said provisions of the CGST Act/Rules, 2017 in the instant case - the registration of appellant may be considered for revocation by the proper officer - the proper officer is directed to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time specified therein . 3. Being aggrieved with the impugned order dated 24.03.2021, the appellant has filed the appeal on 16.05.2021 30.06.2021 through online on the following grounds: The contentions made in the show cause notice are fallacious and incorrect and are based entirely on assumption and presumptions and without appraising the facts and circumstances in the legal perspectives. The appellant denied to have contravened any rule/provisions of the CGST Act/2017/SGST 2017/CGST Rules, 2017. The appellant submit that the proceedings as initiated vide impugned SCN are only arbitrary and against the legislative laws. Before issue of SCN dated 14.09.2020, assessee was already filed all pending returns (i) GSTR 3B for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion at the time of personal hearing. I find that the adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 dated 24.03.2021 as the appellant did not submit the reply to the notice issued vide reference No.ZA0803211009602 dated 12.03.2021 within the time specified therein and also did not deposit the interest. 6. In this context, the appellant submitted in their written submission that Due to pandemic of Covid-19 they could not deposited interest amount of ₹ 3,150/- and also not appeared before the Proper officer on 19.03.2021. However, appellant deposited interest amounting to ₹ 3,150/- vide DRC-03 ARN No. AD080521000252T Dated 04.05.2021. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner : *(Amended by Notification No. 15/2021-Central Tax dated 18th May 2021) 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 revocatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 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 the said Rules provides 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, unless such returns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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