Appeal against GST registration cancellation dismissed after appellant's registration was reinstated. The appeal was filed against the cancellation of GST registration due to non-filing of returns. The appellant argued that the cancellation was premature ...
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Appeal against GST registration cancellation dismissed after appellant's registration was reinstated.
The appeal was filed against the cancellation of GST registration due to non-filing of returns. The appellant argued that the cancellation was premature and due to genuine business reasons, requesting condonation of the delay in filing the appeal. However, before the hearing, the appellant informed that their registration had been revoked and all pending returns were filed, leading to the withdrawal of the appeal. The Additional Commissioner allowed the withdrawal, and the appeal was dismissed as withdrawn.
Issues: 1. Appeal filed against cancellation of GST registration due to non-filing of returns. 2. Delay in filing appeal under Section 107(1) of CGST Act, 2017. 3. Grounds for appeal: invoking Section 29(2)(c) of CGST Act, 2017; genuine business reasons for non-filing of returns; vagueness in show cause notice (SCN) and order.
Analysis: 1. The appeal was filed by M/s Talisman Jewels Private Limited against the cancellation of their GST registration by the Proper Officer due to non-filing of returns for more than six months. The appellant contended that the cancellation was initiated after only four months of non-filing, contrary to the requirement of Section 29(2)(c) of the CGST Act, 2017. They argued that the non-filing was due to genuine business reasons caused by the global pandemic and not intentional tax evasion.
2. The appellant filed the appeal 22 days after the prescribed period under Section 107(1) of the CGST Act, 2017, citing a medical emergency in the family of the Director as the reason for the delay. They requested condonation of the delay and acceptance of the appeal. However, before the virtual personal hearing scheduled on 30.06.2021, the appellant submitted a letter stating that their GST registration had been revoked by the jurisdictional officer, and all pending returns had been filed. As a result, they wished to withdraw the appeal.
3. The grounds for appeal included the invocation of Section 29(2)(c) of the CGST Act, 2017, the assertion of being law-abiding taxpayers facing genuine business challenges, and criticism of the vagueness in the show cause notice and order for not specifying the relevant sections. Following the appellant's request for withdrawal of the appeal due to the revocation of GST registration, the Additional Commissioner (Appeals) allowed the withdrawal and dismissed the appeal as withdrawn. The appeal was disposed of accordingly.
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