https://www.taxtmi.com/caselaws?id=411764 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. en-us Fri, 02 Jul 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411764 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. Case-Laws GST Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411764