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TMI Blog2021 (12) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... DRC-03 ARN No. AD0802210113550 dated 22.02.2021 amounting to 61,064/- towards payment of due interest liability. 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 officer to consider the revocation application of the appellant after due verification of payment particulars of tax, late fee, interest and status of returns - Appeal disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... iled 2020-21 Nov 21.01.2021 Filed 2020-21 Oct 21.01.2021 Filed 2020-21 Sept 19.01.2021 Filed 2020-21 Aug 14.09.2020 Filed 2020-21 June 14.09.2020 Filed 2020-21 May 14.09.2020 Filed 2020-21 April 14.09.2020 Filed 2019-20 March 14.09.2020 Filed The jurisdictional Superintendent passed order vide reference ZA0801210007817 dated 01.01.2021 whereby order for cancellation of registration was passed irrespective of the fact that the returns were filed by the appellant stating the reason that the tax and other liabilities shown as zero is not correct liability. It is also to be noted that the impugned order made determination of amount payable pursuant to cancellation which was shown Nil in the said order. The jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovt. dues and the amount of ₹ 61,064/- (CGST ₹ 30,532/- + SGST ₹ 30,532/-) towards payment of due interest liability against late discharged cash payment for the period July-2017 to March-2018 vide reference Form DRC-03 ARN AD0802210113550 dated 22.02.2021. 7. I find that the appellant has filed and submitted copies of GSTR-3B return for the period April-2020, and May-2020, June-2020, July-2020, August-2020, and September-2020 respectively and also submitted copy of Form DRC-03 ARN No. AD0802210113550 dated 22.02.2021 amounting to ₹ 61,064/- towards payment of due interest liability. 8. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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 revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 within a period of thirty days from the date of the order of revocation." 10. On going through the records/submissions, I find that the appellant has filed returns upto date of cancellation of registration hence, I find that the appellant has substantially ..... X X X X Extracts X X X X X X X X Extracts X X X X
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