Appellant succeeds in appeal for GST registration cancellation revocation under CGST Rules

The appeal was disposed of in favor of the appellant, allowing for the revocation of the GST registration cancellation upon meeting the specified requirements and procedures outlined in the CGST Rules.

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Issues:
Revocation of cancellation of GST registration due to non-filing of returns and non-payment of interest liability.

Analysis:

Issue 1: Revocation of Cancellation of GST Registration
The appellant, a construction firm, filed an appeal against the cancellation of their GST registration due to non-filing of returns for six months and non-payment of interest liability. The appellant contended that they had filed all pending returns, paid applicable penalties and interest, and deposited the interest liability of Rs. 55,018. During a virtual hearing, the appellant's representative confirmed the compliance with tax payments and interest liabilities. The appellate authority reviewed the case records and submissions. The authority noted that the registration was cancelled due to non-filing of returns and non-payment of interest. The appellant subsequently filed pending returns, paid taxes, late fees, and interest, and submitted proof of payment. The authority referred to Rule 23 of the CGST Rules, which outlines the procedure for revocation of cancellation of registration. The authority also cited a circular clarifying the requirements for revocation in cases of non-filing of returns. Based on the appellant's compliance with the rules and payment of dues, the authority ordered the appellant to file a revocation application through the common portal. The proper officer was directed to consider the revocation application upon verification of payment details and compliance with GST laws and rules.

Conclusion:
The appeal was disposed of in favor of the appellant, allowing for the revocation of the GST registration cancellation upon meeting the specified requirements and procedures outlined in the CGST Rules.

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