TaxTMI 
TaxTMI 
TaxTMI 
2021 (8) TMI 497
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....ar, Jaipur due to non filing of GSTR returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to not replied to the notice issued vide reference No.ZA0810203180374 dated 22.10.2020 within the time specified therein. 3. Being aggrieved with the impugned order dated 05.11.2020, the appellant has filed the appeal on 12.05.2021 delay of 98 days from the normal period prescribed under Section 107(1) of CGST Act, 2017. The reason for delay is that proprietor of the firm is a senior citizen and suffering from several age related disease. Thereafter, the appellant contacted the department and came to know about the filing of appeal. In the meantime, state Government imposed Corona lockdown. Accordingly, all tax consultant offices were closed and the appellant failed to file the appeal within the stipulated time. In these unavoidable circumstances the appellant got a delay for filing of appeal and requested to condone the delay of filing appeal. Further, the appellant has submitted in their grounds of appeal that the learned adjudicating authority did not considered submission of registration having vide refer....
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....llow it to be presented within a further period of one month. 7. I observed that in the instant case the appeal has been filed by delay from the normal period prescribed under Section 107(1) of the CGST Act, 2017. I find that though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented 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. With regard to delay in filing of appeal, the appellant has submitted that due to old age of the Proprietor of the appellant and COVID-19 situation, he could not file appeal within prescribed period, as per Hon'ble Supreme Court order the appeal is not time bar. 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 petit....
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....called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; Further, CBIC, New Delhi vide Notification No.55/2020-Central Tax dated 27th June,2020 has make the following further amendment in the Notification of the Govt of India in the Ministry of Finance (Department of Revenue), No.35/2020-Central Tax dated 3rd April,2020 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub section (i) vide number GSR 235(E) dated 3rd April, 2020 namely:- In the said notification, in the first paragraph, in clause (i), - (i) for the words, figures and letters "29th day of June, 2020", the words, figures and letters "30th day of August, 2020" shall be substituted; (ii) for the words, figures and letters "30th day of June, 2020", the words, figures and letters "31st day of August, 2020" shall be substituted. Keeping in view of above, I am proceeded to decide the case on merits. 8. I have gone through the facts of the case and the written submissions made by the appellant in their....
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....urther that all returns due for the period from the date of the order of cancellation of registration till the 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 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 circumstances other than those specified in clause (a), ....