2021 (9) TMI 961

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....O dated 25.05.2021 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-A, Alwar (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:08LLEPS8420A1ZZ of Ms. Priyanka Sharma, M/s Mahak Trading Company, 7A, Janta Colony, Mungaska, Alwar 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 that the applicant has not submitted the DRC-03 for the due Interest amounting to Rs. 2460/-on delayed payment for the period May to D....

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....d due Interest amounting to Rs. 2,460/- on delayed payment for the month May to December-2020 and also the appellant has filed application for revocation after four and half months from the date of cancellation. 6 In this context, the appellant submitted in their written submission that their GST number has been cancelled by the adjudicating authority due to non filing of returns timely and also they could not submit the reply to the show cause notice within the time specified therein. Further, the appellant has stated that after filing of all pending returns with due tax and late fee up to date of cancellation we filed application for revocation. 7 I find that the appellant has submitted copy of DRC-03 vide ARN No.AD0805210019772 Dat....

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....gistration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. [Provided further 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 al....

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.... a period of thirty days from the date of the receipt of such information or clarification from the applicant. 9. 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." First proviso to sub-rule (1) of the said Rules provides if the registration has been cancelled on account of failure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registr....