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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 ..... In these unavoidable circumstances, they could not file appeal within prescribed period, the appeal is not time bar. 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 where it was held that 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. Thus the delay is condoned. Rejection of application for Revocation of Cancellation of registrations - non-compliance of SCN and/or revocation application is not filed within the specified time - Section 30 of the Act - HELD THAT:- The appellants have filed returns upto date of cancellation of registration hence, it is found that the appellants have substantially complied with the said provisions of the CGST Act/Rules, 2017 in the instant cases. Therefore, the registration of appellants may be considered for revocation by the proper officer. The proper officer is ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. Jurisdictional Range Superintendent has cancelled the registrations (GSTIN) of the appellants due to non filing of statuary returns for three consecutive tax periods; or for a continuous period of six months under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017. Further, some of the appellants out of above filed application for Revocation of registration (GSTIN) before the proper officer i.e. Jurisdictional Deputy/Assistant Commissioner, who also rejected their application in terms of provision of section 30, of the Act. 3. Being aggrieved with the impugned order as mentioned in Table No. 1, the appellants have filed the appeal prescribed under Section 107(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Authority. - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 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), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi judicial order or where a proceeding for revision or rectification of any order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endra 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 registration, in FORM GST REG-21* , to such proper officer, within a period of thirt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 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 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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