TaxTMI 
TaxTMI 
2021 (7) TMI 550
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....einafter 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 has flied the appeal through on line system....
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.... 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 State). By an order dated 23.03.2020 this court ext....
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....sions 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 ascertain from the department and will be deposited soon. In ....
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....fect, 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. (b) The proper officer may, for reasons to be recorded in writing, under circ....