https://www.taxtmi.com/caselaws?id=407626 The appeal against the cancellation of GST registration and rejection of revocation application was dismissed by the Commissioner. The appellant's arguments regarding non-filing of returns, impact of late fees, and COVID-19 were considered. However, the Commissioner found that the appellant did not meet the requirements for revocation as per CGST Rules, specifically regarding filing returns and paying tax liabilities before applying for revocation. Despite filing returns late and not paying late fees within the specified period, the appellant's appeal was rejected, and the cancellation of registration was upheld. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407626 The appeal against the cancellation of GST registration and rejection of revocation application was dismissed by the Commissioner. The appellant's arguments regarding non-filing of returns, impact of late fees, and COVID-19 were considered. However, the Commissioner found that the appellant did not meet the requirements for revocation as per CGST Rules, specifically regarding filing returns and paying tax liabilities before applying for revocation. Despite filing returns late and not paying late fees within the specified period, the appellant's appeal was rejected, and the cancellation of registration was upheld. Case-Laws GST Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407626