2021 (7) TMI 657

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....ITIONAL COMMISSIONER (APPEALS) ORDER 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 ....

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....ay be summarized as under:- Since, the assessee 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....

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....of cancelled registration and the same has been approved by the competent authority by issuing REG-22. Thus the cancelled GST registration has been revoked now therefore, on behalf of the assessee it is prayed to your good self to kindly allow withdrawing the said appeal suo moto and consider the request of the assessee for the withdrawal of the appeal filed on 13.04.2021 6. In view of the requ....