Appeal against GST registration cancellation withdrawn after complications, change in stance

The appeal against the cancellation of GST registration for M/s Teamtrident Media LLP was allowed to be withdrawn by the Additional Commissioner (Appeals), resulting in the dismissal of the appeal. The appellant initially sought an early hearing and activation of their registration but later decided to withdraw the appeal, indicating a change in stance. The rejection of the revocation application due to non-compliance with the show cause notice timeline further complicated the situation for the appellant, ultimately leading to the withdrawal of the appeal.

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Issues:
1. Cancellation of GSTIN due to non-filing of returns timely
2. Rejection of application for revocation of cancellation of registration
3. Appeal filed against the impugned order
4. Request for early hearing and activation of GST registration
5. Request to withdraw the appeal

Analysis:
1. The case involved the cancellation of the GSTIN of M/s Teamtrident Media LLP due to non-filing of returns timely by the adjudicating authority. The cancellation was based on the grounds of non-compliance with return filing requirements, leading to the cancellation of registration.

2. The application for revocation of the cancellation of registration was rejected by the adjudication authority due to the non-submission of a reply to the show cause notice within the specified time. This rejection further exacerbated the situation for M/s Teamtrident Media LLP.

3. Being aggrieved by the impugned order, the appellant filed an appeal against the decision. The appellant claimed to have completed all GSTR 3B and GSTR-1 returns till November 2019, including tax liabilities and late fees, as a basis for challenging the cancellation of GST registration.

4. In response to the appeal, the appellant requested an early hearing and the activation of their GST registration, highlighting the adverse impact of the cancellation on their business operations. Despite the request, the appellant later expressed a desire to withdraw the appeal through their Chartered Accountant.

5. Upon reviewing the case records and the appellant's submission, the Additional Commissioner (Appeals) noted the appellant's request to withdraw the appeal. Consequently, the appeal was allowed to be withdrawn, leading to the dismissal of the instant appeal as withdrawn. The decision reflected the appellant's change of stance regarding the appeal.

This comprehensive analysis of the judgment highlights the issues related to the cancellation of GST registration, the rejection of the revocation application, the appeal process, the request for early hearing, and the subsequent withdrawal of the appeal by the appellant.

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