https://www.taxtmi.com/caselaws?id=412230 The appeal was allowed, and the Commissioner ordered the revocation of GST registration. The appellant's compliance with filing returns and payment of dues, along with the pandemic-related difficulties for the delay in payment, were considered. The Commissioner emphasized adherence to the CGST Act and Rules, directing the proper officer to verify payment details and return status for revocation. Compliance with provisions and circumstances surrounding the delayed payment of interest amount were crucial factors in the decision. en-us Mon, 26 Jul 2021 00:00:00 +0530 Tue, 14 Sep 2021 08:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412230 The appeal was allowed, and the Commissioner ordered the revocation of GST registration. The appellant's compliance with filing returns and payment of dues, along with the pandemic-related difficulties for the delay in payment, were considered. The Commissioner emphasized adherence to the CGST Act and Rules, directing the proper officer to verify payment details and return status for revocation. Compliance with provisions and circumstances surrounding the delayed payment of interest amount were crucial factors in the decision. Case-Laws GST Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412230