TaxTMI 
TaxTMI 
2021 (9) TMI 109
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Harnathpura, Near Shiv Nagar, Kalwad Road, Jhotwara, Jaipur due to non filing of GSTR returns for a continuous period of six months. 3. Being aggrieved with the impugned order dated 06.02.2020, the appellant has filed the appeal on 15.04.2021, the delay of 343 days from the normal period prescribed under Section 107(1) of CGST Act, 2017. The reason for delaying the revocation application was beyond the control since the accountant of the assessee who looks after the matters of appellant was not well and since the appellant is unaware about the provisions of law and was occupied in his family issues. Further, the appellant has submitted in their grounds of appeal that appeal of the appellant may please be admitted since the appellant is filing the appeal within the limitation period and appellant should not be considered as appellant in default and also drawn the attention on Cognizance For Extension of Limitation issued by Supreme Court of India on 08.03.2021- wherein it is held that in cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall a limitat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng the issue of filing the appeal on merits, it is imperative that the statutory provisions be gone through, which are reproduced, below: SECTION 107. Appeals to Appellate Authority. - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow 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 mor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rst 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 inclined to condon the delay of filing of appeal. Accordingly, 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 appeal memo as well as oral submission at the time of personal hearing. I find that the adjudicating authority/proper officer has rejected the application for cancellation of registration through Form GST REG-19 dated 06.22.2020 as the appellant did not file the GST returns and also not deposited Govt liabilities/dues etc., 9. In this context, the appellant has submitted the copy of screen shot of filing of GSTR-3B return for the period 2018-19 (the date of filing of return is 09.03.2021) and copy of screen shot of filing of GSTR-1 for the period 2017-2018 (the date of filing of return is 28.03.2018). Further he....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05*, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23* requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24*. (4) Upon receipt of the information or clarification in FORM GST REG-24*, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 11. Further, I find that Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide circular No.99/18/2019-GST dated 23.04.2019. Para 3 of said circular read as under: 3.....