9911796707
TMI Blog2021 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns - appeal disposed off. - 209(MAA )CGST/JPR/2021 - - - Dated:- 17-8-2021 - (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 M/s V.S Earthmovers, Badiyal Road, Bandikui, Dausa-303 312 (Raj) (hereinafter also referred to as the appellant ) against the Order No. ZA081220075765H dated 28.12.2020 (hereinafter referred to as the impugned order ) passed by the Superintendent, Central Goods and Service Tax Range-IX, Dausa.(Raj) (hereinafter referred to as the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. During personal hearing he stated that due to bad health (Lever Problem) of Partner, he could not file revocation application to the concerned Division and 90 days has been lapsed hence he filed the appeal for revocation of the registration. Further, he submitted that the appellant has filed its all the returns till date of cancellation of registration and no Govt. dues pending for the said period. In view of the above submission, he requested for allowing the appeal. 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 appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a continuous period of six months. 9. In this context, the appellant submitted in their written as well as oral submission, that due to some personal problems he could not file the GST returns in time. The GST department cancel the registration and issue the cancellation order. The appellant further submitted that he has filed the all pending returns till December-2020 and also deposited all the taxes along with the penalty and interest. 10. In this regard, I find that the appellant has submitted copies of challan dated 30.03.2021 amounting to ₹ 5,61,094/-, dated 31.03.2021 amounting to ₹ 5,200/-, dated 31.03.2021 amounting to ₹ 6,220/-, dated 31.03.2021 amounting to ₹ 9,000/-, dated 02.04.2021 amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
