Appeal denied for GSTIN registration cancellation due to non-filing returns. Compliance with CGST Rules required. The appeal by M/S Shyam Electroplating against the cancellation of their GSTIN registration due to non-filing of returns was disposed of by the Additional ...
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Appeal denied for GSTIN registration cancellation due to non-filing returns. Compliance with CGST Rules required.
The appeal by M/S Shyam Electroplating against the cancellation of their GSTIN registration due to non-filing of returns was disposed of by the Additional Commissioner. The appellant's request for revocation was denied as they failed to comply with Rule 23 of the CGST Rules, 2017 and circular No.99/18/2019-GST, which required filing of returns and payment of taxes before applying for revocation. The appellant was instructed to follow the prescribed procedure for revocation, leading to the dismissal of the appeal.
Issues: - Appeal for revocation of cancellation of GSTIN registration due to non-filing of returns. - Compliance with rule 23 of the CGST Rules, 2017 for revocation of cancellation of registration. - Interpretation of circular No.99/18/2019-GST regarding revocation of cancellation of registration.
Analysis: The appeal was filed by M/S Shyam Electroplating against the Order-in-Original cancelling their GSTIN registration due to non-filing of returns for six months. The appellant requested revocation of cancellation, stating that taxes and penalties up to December 2019 were paid. The appellant sought an early hearing, which was scheduled via video conferencing. During the personal hearing, the appellant's representative explained the case, emphasizing the deposit of due taxes and penalties. The Additional Commissioner noted the cancellation was due to non-filing of returns and absence of a timely response from the appellant. The appellant cited Rule 23 of the CGST Rules, 2017, which outlines the procedure for revocation of cancellation of registration.
The Additional Commissioner referred to circular No.99/18/2019-GST, clarifying that if registration is cancelled due to non-filing of returns, the returns must be furnished and taxes paid before applying for revocation. All returns from the date of cancellation to the date of revocation must also be submitted within 30 days of revocation. The appellant was instructed to adhere to the procedure outlined in Rule 23 and the circular. Consequently, the appeal was disposed of accordingly.
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