Appeal successful in reinstating GST registration after compliance with filing requirements

The appeal was filed against the cancellation of GST registration due to non-filing of returns for six months. The appellant demonstrated compliance by filing returns and making payments. The Commissioner ordered the appellant to submit a revocation application through the portal for further verification, leading to a favorable disposition allowing consideration for revocation of GST registration.

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Issues:
Revocation of GST registration due to non-filing of returns for a continuous period of six months, rejection of application for revocation of cancellation of registration, compliance with relevant provisions and circulars, revocation of cancellation of registration.

Revocation of GST Registration:
The appeal was filed under Section 107 of the Central Goods and Services Tax Act, 2017 against the cancellation of GSTIN due to non-filing of returns for six months. The appellant requested revocation of GST registration after being unable to file returns post-cancellation. During the virtual personal hearing, the appellant's representative highlighted that all returns up to June 2020 were filed, along with payment of tax, penalty, and interest. The adjudicating authority rejected the application for revocation as the appellant did not reply to the show cause notice within the specified time.

Compliance with Provisions:
The appellant had applied for revocation of registration twice, but both applications were rejected. The appellant submitted returns up to June 2020 and GSTR-1 up to March 2020. The relevant provisions under Rule 23 of the CGST Rules, 2017 were discussed, emphasizing the requirements for revocation of cancellation of registration. The circular issued by the Central Board of Indirect Taxes & Customs clarified the conditions for filing a revocation application post-cancellation due to non-filing of returns.

Judgment and Order:
After reviewing the case records, written submissions, and oral arguments, the Commissioner found that the appellant had now complied with the necessary provisions. The Commissioner ordered the appellant to file the revocation application through the common portal. The proper officer was directed to consider the revocation application upon verification of payment details, return filings, and compliance with the CGST Act and rules. Consequently, the appeal was disposed of in favor of the appellant, allowing for the consideration of revocation of the GST registration.

This detailed analysis of the judgment highlights the issues of revocation of GST registration, compliance with legal provisions, and the final order for the revocation application to be considered by the proper officer.

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