Appeal Granted: GST Registration Revoked Decision Reversed

The Commissioner allowed the appeal under Section 107 of the CGST Act, revoking the cancellation of GST registration for the appellant engaged in Housekeeping & manpower supply work. The appellant's compliance with filing returns and payment of interest led to the decision, with the Commissioner ordering the Proper Officer to verify payment details and return status for revocation consideration.

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

Detailed Analysis:

1. Background of the Case:
The appeal was filed under Section 107 of the Central Goods and Service Tax Act, 2017 against the order cancelling the GST registration due to non-filing of returns and non-payment of interest liability. The appellant, engaged in Housekeeping & manpower supply work, explained their situation of not being able to file returns due to health reasons and requested revocation of the cancellation.

2. Adjudication and Appeal:
The Proper Officer cancelled the registration due to non-filing of returns and non-payment of interest liability. The appellant filed an appeal stating compliance with the GST Act, timely filing of returns, and payment of pending interest. A virtual personal hearing was held where the Authorized Representative reiterated the grounds of appeal.

3. Consideration of Facts:
The Commissioner reviewed the case, noting that the appellant had filed pending returns and paid the interest amount. The appellant also submitted copies of GSTR 3B returns for multiple periods. The Commissioner examined the relevant provisions regarding revocation of cancellation of registration under Rule 23 of the CGST Rules, 2017.

4. Legal Provisions and Circular:
The Commissioner referenced Rule 23 of the CGST Rules, 2017, which outlines the process for revocation of cancellation of registration. Additionally, a circular by the Central Board of Indirect Taxes & Customs clarified the requirements for revocation in cases of non-filing of returns.

5. Decision and Order:
After reviewing the submissions and records, the Commissioner found that the appellant had substantially complied with the provisions of the CGST Act/Rules. Therefore, the Commissioner allowed the appeal and ordered the Proper Officer to consider the revocation application after verifying the payment details and return status.

6. Conclusion:
The appeal was disposed of in favor of the appellant, with the decision to consider revocation of the cancellation of GST registration based on the appellant's compliance with the necessary requirements.

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