2021 (7) TMI 657

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....RDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") by M/s Creative Ants, D-32, IInd Floor, Near Gaurav Tower, Malviya Nagar, Jaipur 302017 (Raj) (hereinafter also referred to as "the appellant") against the Order No.ZA0812200701228 dated 24.12.2020 (hereinafter referred to as "the impugned order") passed by the S....

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....essee has filed, after deposition of due amount of GST and late fee, GST returns upto December-2020 as allowed on portal and want to be regular in filing GST returns. Further, the appellant has submitted that due to Covid-2019 there was negative impact of business conditions resultant poor economic conditions therefore due returns of GST could not be filed in time now Return upto December-2020 ha....