TaxTMI 
TaxTMI 
2021 (5) TMI 505
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....ZA0812200002486 dated 01.12.2020 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Bhiwadi, Alwar (hereinafter referred to as the "adjudicating authority/Proper Officer"). Brief facts of the case: 2. Brief facts of the case are that the Proper Officer has cancelled the GSTIN of Sh.Gurpreet Singh Madaan, E-133, Bhiwadi Industrial Area, Alwar-301019 having GSTIN 08AAUPM6494Q1ZC due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to non submission of reply to the show cause notice reference No.ZA081020318970W dated 22.10.2020 within the time specified therein....
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.... appellant is cancelled in June-2020 due to reasons described above, if the appellant filed its revocation application in June 2020 after filling of returns from march- 2019 to June-2020 there will extra burden of late fee on the pocket of the appellant as MSME and also the covid-2019 pandemic is already taken place, which also negative effect on the business and economic all over the world. Further, an amnesty scheme regarding waiver of late fees on returns is demanded by the dealers all over the India through various bodies such CII/FIICE/ etc., That is why Govt announced such amnesty scheme on 24.06.2020 vide NN/52/2020-Central Tax dated 24.06.2020 and provided also that where the total amount of central tax payable in the said return is....
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.... appellant in their appeal memo, also additional submission as well as also oral submission at the time of personal hearing and accordingly I proceeded for deciding the appeal. 6. I have carefully gone through the case records and written submission made in the appeal memo, additional submission as well as oral submission made at the time of personal hearing. I find that the adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not file returns for a continuous period of six months and due to non submission of reply to the show cause notice reference No.ZA081020318970W dated 22.10.2020 within the time specified therein. 7. In this context,....
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.... date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration : Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.] (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registr....
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....lure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished....
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.... of registration is 10.06.2020 whereas in the second proviso of Notification No.52/2020-Central Tax dated 24th June 2020 it is clearly stated that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the period of July, 2017 to January, 2020 (whereas, in the instant case the disputed period is till June-2020). In this context, I find that in terms of second proviso of amended vide Notification No.52/2020- Central Tax dated 24.06.2020 late fee is waived for the period July-2017 to January-2020 if the registered person furnish the returns b....