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TMI Blog2022 (4) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... lani, M/s Manoj Kumar Anil Kumar Jhalani, C-01, Road No. 6, Rajdhin Upaja Mandi, Jaipur, Rajasthan, 302039 GSTIN 08ABPPJ1276P1ZY ZA080920039672F dated 14.09.2020 The Deputy/ Assistant Commissioner, CGST Division-A, Jaipur 2 JP/422/IX/2021 Shri Rajendra Kumar Soni, M/s Raaz India Jewels, B-2 Bhagat Watika, Hawa Sadak, Civil Lines, Jaipur (Rajasthan)-302006 GSTIN 08AFPPS1535L2ZU ZA081119058118E dated 20.11.2019 Superintendent, CGST Range-XLV, Division-I, Jaipur 3 JP/435/X/2021 Shri Surendra Wadhwa, M/s Shyam Store, Shop No.441, Indra Bazar, Jaipur (Rajasthan)-302001 GSTIN 08AAUPW5078J1ZM ZA080921144483G dated 27.09.2021 The Deputy/ Assistant Commissioner, CGST Division-D, Jaipur 4 JP/439/X/202 1 Shri Mokim, M/s Abdul Contractor, Loharwada, Kudi Walo Ki Dhani, The- Sanganer, Bagru, Jaipur (Rajasthan)- 303807 having GSTIN 08CDXPM1612A1ZO ZA080120032873W dated 15.01.2020 Superintendent, CGST Range- XXVIII, Division-F, Jaipur Brief fads of the case: 2. Brief facts of the cases are that the Proper Officer i.e. Jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing appeal/ furnishing reply to the notice issued to the ongoing pandemic situation on account of the COVID-19 break-out and financial crunches in the business. In these unavoidable circumstances the appellant got a delay for filing of appeal & reply to the notice issued and requested to condone the delay of filing appeal. Further, as per Supreme Court recent order appeal is not time barred and accordingly it may be considered. 5. I have gone through the facts of the cases and the written submissions made by the appellants in their appeal memos as well as oral submission at the time of personal hearing. I find that the main issues to be decided in the instant cases are (i) whether the appeal has been filed within the prescribed time- limit and (ii) 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 Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till further orders." The order dated 23.03.2020 was extended from time to time. Further, the Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 & 27.04.2021 in the case of Re Cognizance of Extension of Limitation vide its Order dated 23rd September 2021 has given direction as follows: "1) In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. 2) In cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03.10.2021. In the event the actual balance period of limitation remaining, with effect from 03.10.2021, is greater than 90 days, that longer period shall apply." 9. 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 clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned below: SI. No. Name of appellant Date of cancellation of Registration (w.e.f.) Returns filed till the period 1 Shri Manoj Kumar Jhalani, M/s Manoj Kumar Anil Kumar Jhalani, GSTIN 08ABPPJ1276P1ZY 27.01.2020 Till January 2020 on 21.08.2020 2 Shri Rajendra Kumar Soni, M/s Raaz India Jewels, GSTIN 08AFPPS1535L2ZU 20.11.2019 Till November 2019 on 23.06.2021 3 Shri Surendra Wadhwa, M/s Shyam Store, GSTIN 8AAUPW5078J1ZM 01.09.2021 Till September 2021 on 25.10.2021 4 Shri Mokim, M/s Abdul Contractor, GSTIN 08CDXPM1612A1ZO 15.01.2020 Till January 2020 on 12.10.2021 Further, the appellants submitted that they have deposited pending Government dues and willing to continue their business and comply with all Government compliance's but on account of cancellation of GSTIN, are unable to do so. 11. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of registration provides as under:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of the service of the notice in FORM 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. 12. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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