2021 (7) TMI 550

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....ZA0810201630371 dated 07.10.2020 (hereinafter referred to as "the impugned order") passed by the Superintendent, Central Goods and Service Tax Division-F, Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). 2. Brief facts of the case: 2.1 Brief facts of the case are that the Proper Officer has cancelled the GSTIN: 08BORPD4533F2ZW of Shri Neeraj Dadhlch (M/s Peetambra Services), Radha Ballabh Marg, 845, Near Post Office, Sanganer, Jaipur due to non filing of GST returns for a continuous period of six months. The application for cancellation of registration has been also rejected due to "Non payment of tax, late fee and interest". 3. Being aggrieved with the impugned order dated 07.10.2020, the appellant ....

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....evented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017. However, I find that Hon'ble Supreme Court of India while disposing off Suo Motu Writ Petition (Civil) No.3 of 2020 on 08.03.2021 passed the order as under: "Due to the onset of Covid-19 pandemic, this court took suo motu cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central or St....

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....ve gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as oral submission at the time of personal hearing. I find that the adjudicating authority/proper officer has cancelled the registration through Form GST REG-19 dated 07.10.2020 as the appellant had not deposited the Tax, late fee and Interest and also not attended the personal hearing. 7. In this context, the appellant submitted in their grounds of appeal that due to Covid-19 Taxpayer was not able to pay tax timely and filing of returns. Further, he submitted that the appellant have been filed all its returns and also deposited tax, late fee till the cancellation of registration. As regards, interest if any arise, he will....

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.... 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 registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22* within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. ....

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.... 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 within a period of thirty days from the date of the order of revocation." 10. On going through the records/submissions, I find that the appellant has filed all his p....