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TMI Blog2021 (11) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has deposited ₹ 11,062/- towards interest liability on 15.06.2021 (vide DRC-03 ARN No.AD0806210018946 Dated 15.06.2021 CGST ₹ 5,531/- and SGST ₹ 5,531/- for the period April-2020 to December-2020). Further, the appellant submitted copy of DRC-03 dated 15.06.2021 and also filed GSTR-3 B return for the period 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, the appellant has substantially complied with the said provisions of the CGST Act/Rules, 2017 in the instant case. Therefore, the registration of appellant may be considered for revocation by the proper officer. The proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order dated 23.03.2021, the appellant has filed the appeal through online on 16.06.2021 and by postal authority on 18.06.2021 submitted therein that Sh. Mahendra Kumar Haldiya, father of assessee has suffered from COVID and remained hospitalized for a long time and he has come under depression and remained out of his routine life for along time. Further, he submitted that learned Dy Commissioner has erred in law and in facts in passing rejection order for cancellation of revocation of registration without taking into consideration that there were abnormal due to pandemic. That in view of Supreme Court directions, the Central Govt. has issued different notifications and circulars under Section 168A of CGST Act, in which limitation has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61/- against late discharged cash payment. 6 In this context, the appellant submitted in their written submission that Due to covid pandemic situation as well as bad health of the concerned person of the appellant, they could not file appeal within three month from the date of cancellation order, however, he emphasized that as per Supreme Court recent order appeal is not time barred accordingly it may be considered. Further, the appellant has submitted letter dated 02.08.2021 that the appellant has filed her appeal against order of the learned Dy Commissioner, Circle-J, Jaipur Ward-I under reference No.ZA0803211362414 dated 23.03.2021. But on account of inadvertent mistake, particulars of disputed order were wrongly entered of Registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Centre notified by the Commissioner : *(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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 shalt be fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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