2021 (4) TMI 552 - Commissioner - GST

Successful Appeal under Section 107 CGST Act: Compliance with Filing and Dues

The appeal under Section 107 of the CGST Act was successful as the Additional Commissioner ordered the appellant to file a revocation application through ... Revocation of cancellation of registration - non-reply to the notice issued within the time specified therein - HELD THAT:- The appellant submitted in their written submission that the additional requirement was raised regarding interest on tax paid thereon. However, now appellant has filed all the pending GST returns till cancellation of registration as well as deposited the all Govt. dues along with late fee and interest. In this regard, the appellant submitted copy of challan dated 19.01.2021 towards payment of interest amounting to ₹ 4800/- and also submitted copy of Form GST DRC-03. The appellant has now been complied with the above said provisions, therefore, the registration of appellant may be considered for revocation by the proper officer - the proper officer are directed to consider the revocation application of the appellant subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder - appeal disposed off. Issues involved:Revocation of cancellation of GST registration due to non-filing of returns for six months; rejection of application for revocation; compliance with GST rules and circulars for revocation.Analysis:The appeal was filed under Section 107 of the Central Goods and Service Tax Act against the Order cancelling the GSTIN due to non-filing of returns for six months. The appellant argued that pending returns couldn't be filed due to registration not being activated, leading to penalties. During a virtual hearing, the Authorized Representative stated that all pending returns were filed, and dues with late fees were paid. The Additional Commissioner reviewed the case and the submissions made by the appellant.The Proper Officer had rejected the application for revocation as the reply to the show cause notice wasn't submitted on time. The appellant later submitted proof of interest payment and GST DRC-03. The relevant provision, Rule 23 of the CGST Rules, 2017, states conditions for revocation, including filing returns and paying dues. The Circular No.99/18/2019-GST clarified the requirements for revocation in cases of registration cancellation due to non-filing of returns.Considering the appellant's compliance with the provisions, the Additional Commissioner ordered the appellant to file the revocation application through the common portal. The Proper Officer was directed to review the application, ensuring payment verification, return filing, and compliance with CGST Act provisions. The appeal was disposed of accordingly.