Commissioner allows appeal for delayed filing under Section 107 of CGST Act citing reasons like illness, lack of awareness.

The Commissioner allowed the appeal regarding the delay in filing the appeal under Section 107 of the Central Goods and Service Tax Act, 2017, citing reasons such as illness of the accountant and lack of awareness about legal provisions. The delay was condoned after considering notifications issued by CBIC. Additionally, the revocation of cancellation of registration was granted as the appellant filed pending returns and cleared tax liabilities, meeting the requirements outlined in Rule 23 of the CGST Rules, 2017, and a CBIC circular. The proper officer was directed to review the revocation application for compliance before reinstating the registration.

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Issues:
1. Delay in filing the appeal under Section 107 of the Central Goods and Service Tax Act, 2017.
2. Revocation of cancellation of registration due to non-filing of GSTR returns.

Issue 1: Delay in filing the appeal
The appellant filed an appeal against the cancellation of GST registration due to non-filing of GSTR returns for six months. The appeal was filed 343 days after the prescribed period under Section 107(1) of the CGST Act, 2017. The appellant cited reasons for the delay, including the illness of the accountant and lack of awareness about legal provisions. The appellant referred to a Supreme Court judgment allowing a 90-day extension for cases affected by the pandemic. The Commissioner examined the delay and considered the notifications issued by CBIC, ultimately deciding to condone the delay in filing the appeal.

Issue 2: Revocation of cancellation of registration
During the personal hearing, the appellant's representative highlighted that all pending returns were filed, and tax liabilities were paid until the cancellation of registration. The appellant provided evidence of filing GSTR-3B and GSTR-1 returns, along with cash and credit ledger details. The Commissioner reviewed Rule 23 of the CGST Rules, 2017, which outlines the process for revocation of cancellation of registration. Additionally, a circular by CBIC clarified the requirement to furnish all pending returns before applying for revocation. After verifying that the appellant had complied with the necessary provisions by filing pending returns and clearing dues, the Commissioner allowed the appeal and directed the proper officer to consider the revocation application after verifying payment details and return status.

In conclusion, the Commissioner allowed the appeal, considering the delay in filing the appeal and the compliance with revocation requirements. The decision was made based on the appellant's submission of pending returns and payment of tax liabilities, late fees, and interest. The proper officer was instructed to review the revocation application post verification, ensuring all criteria were met before reinstating the appellant's registration.

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