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TMI Blog2021 (11) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... endent. This was a genuine clerical mistake which has caused ab-initio incorrectness in appeal memo. That the appellant has deposited of interest and be considered as the requirement has been complied. The adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration as the appellant has not complied with the provisions of Section 30 of the CGST Act, 2017 by not filing the revocation application within the prescribed time limit. In this context, the appellant submitted that due to corona pandemic and financial problem he could file GST returns and reply to the SCN issued by the proper officer - the adjudicating authority/proper officer has passed the order for rejection of Application for Revocation of Cancellation of registrations due to non-compliance of Section 30 of the CGST Act. In this context, the appellant submitted in their written submissions due to Covid-19 lock down and financial problem application of revocation of cancellation of registration within the prescribed period before the proper officer. The appellant has filed returns upto date of cancellation of registration hence, it is found that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 30 of the CGST Act, 2017 r/w Rule 23 of CGST Rules, 2017. The proper officer in response to the revocation application filed by the appellant issued Show Cause Notice dated 20.05.2021 for rejection of application for Revocation of Cancellation of registration on the ground that the It appears that the applicant has not filed the application in compliance of Section 30 of the CGST Ac and and also it appears that the applicant has not paid due interest before filing the application Further, after due consideration of the replies to show cause notice. The proper officer in his findings observed that the applicant has not filed application in compliance to Section 30 of the CGST Act, 2017 and not filed the application within 30 days of cancellation of registration. And rejected the application for Revocation of cancellation of registration vide his Order 23.05.2021. 3. Being aggrieved with the impugned order as mentioned in Table No. 1, the appellant has filed the appeal prescribed under Section 107(1) of CGST Act, 2017 as mentioned below: Table No. 2 S. No. Name of appellant Date of Order Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er against which appeal is filed wrongly considered for REG-19 instead of Order of rejection of revocation application (REG-05). Further, the appellant vide his letter/email letter dated 26.08.2021 stated that the appellant has filed his appeal against order (REG-05) of the learned Deputy Commissioner under reference No.ZA0805210209350 dated 23.05.2021. But on account of inadvertent mistake, particulars of disputed order dated 18.03.2021 (REG-19) were wrongly entered of Registration passed by the learned Superintendent. This was a genuine clerical mistake which has caused ab-initio incorrectness in appeal memo. That the appellant has deposited of interest and be considered as the requirement has been complied. I find that the main issues to be decided in the instant case whether or not the appeal filed against the order of cancellation to be decided are proper? 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 to Appellate Authority. - (1) Any person aggrieved by any decision or order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecome available with effect from 15.03.2021. 2) In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. Further, the Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 in the case of Re Cognizance of Extension of Limitation, restored its earlier order dated 23.03.2020 and suo motu extended the general periods of limitation vide its Order dated 27 th April 2021 due to the raging 2nd wave of the pandemic. 8. In the above context, I also find that 'the CBIC, New Delhi vide Circular No. 157/13/2021-GST dated 20.07.2021 issued under F. No. CBIC-20006/10/2021 has issued clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021 that: wherever any appeal is required to .filed before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG21* , 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 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 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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