https://www.taxtmi.com/caselaws?id=421622 The Commissioner (Appeals) CGST, Jaipur allowed appeals against rejection of registration revocation applications. The proper officer had cancelled registrations for non-filing of statutory returns for three consecutive tax periods. Although appeals were filed beyond the prescribed time limit under Section 107(1) of CGST Act 2017, the delay was condoned due to COVID-19 pandemic circumstances, citing CBIC Circular No. 157/13/2021-GST which excluded the period from 15.03.2020 to 02.10.2021 from limitation computation. The appellants had filed returns up to cancellation date, demonstrating substantial compliance with CGST provisions. The Commissioner ordered the proper officer to reconsider revocation applications after verifying tax payments, late fees, interest, penalties, and return status. en-us Fri, 12 Nov 2021 00:00:00 +0530 Wed, 02 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421622 The Commissioner (Appeals) CGST, Jaipur allowed appeals against rejection of registration revocation applications. The proper officer had cancelled registrations for non-filing of statutory returns for three consecutive tax periods. Although appeals were filed beyond the prescribed time limit under Section 107(1) of CGST Act 2017, the delay was condoned due to COVID-19 pandemic circumstances, citing CBIC Circular No. 157/13/2021-GST which excluded the period from 15.03.2020 to 02.10.2021 from limitation computation. The appellants had filed returns up to cancellation date, demonstrating substantial compliance with CGST provisions. The Commissioner ordered the proper officer to reconsider revocation applications after verifying tax payments, late fees, interest, penalties, and return status. Case-Laws GST Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421622