https://www.taxtmi.com/caselaws?id=415229 The Commissioner (Appeals) CGST, Jaipur allowed the appellant's appeal against rejection of revocation application for cancelled GST registration. The proper officer had rejected the revocation application under Section 30 of CGST Act, 2017 citing non-compliance with prescribed time limits. The appellant argued that COVID-19 pandemic and financial difficulties prevented timely filing. Despite initial clerical errors in the appeal memo regarding order dates, the Commissioner found substantial compliance with CGST provisions as returns were filed up to cancellation date. The appeal was allowed, directing the proper officer to consider registration revocation. en-us Tue, 31 Aug 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415229 The Commissioner (Appeals) CGST, Jaipur allowed the appellant's appeal against rejection of revocation application for cancelled GST registration. The proper officer had rejected the revocation application under Section 30 of CGST Act, 2017 citing non-compliance with prescribed time limits. The appellant argued that COVID-19 pandemic and financial difficulties prevented timely filing. Despite initial clerical errors in the appeal memo regarding order dates, the Commissioner found substantial compliance with CGST provisions as returns were filed up to cancellation date. The appeal was allowed, directing the proper officer to consider registration revocation. Case-Laws GST Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415229