TaxTMI 
TaxTMI 
2021 (11) TMI 289
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....iss Vandana Sharma (M/s. Anita Mukund Enterprises), 10, Dev Nagar, Opposite Kamal and Company, Tonk Road, Jaipur due to response not received and the taxpayer have not filed pending GST returns and have not paid tax if due. 3. Being aggrieved with the impugned orders, the appellant has filed the appeal on 5-2-2021 against the said orders on the following grounds which may be summarized as under :- that the assessee has submitted/applied for cancellation of registration of the firm as on 17-12-2018 vide ARN No. AA081218014364E. The total turnover of the firm for the period October to December, 2018 was Rs. 2,78,273/- and GST output was Rs. 13,914/-. The firm has paid all the GST output after the adjustment of GST Input within due date and filed cancellation application. After the application of cancellation, the Firm has filed GSTR-3B from October to December, 2018 and also filed GST Return-1 for the quarter ended December, 2018 and done all the GST compliance. That the department processed the said application after 2 years which is very long time and issued an order and rejected the application with a reason "Response not received but assessee had given r....
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....gistration for first time by the appellant. In view of above submission he requested for early decision in the matter. 5. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as also oral submission at the time of personal hearing and accordingly proceeded to decide the case. 6. Before embarking on the issue, I would like to reproduce the relevant provisions in this regard which are as under :- (A) Section 22. Persons liable for registration. - (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees : Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees : (B) Section 29. Cancellation or suspension of registration. - (1) The proper officer may, either on....
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.... event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner : xx       xx       xx (D) Rule 21 Registration to be cancelled in certain cases. - The registration granted to a person is liable to be cancelled, if the said person - (a) does not conduct any business from the declared place of business; or (b) xx       xx       xx (c) xx       xx       xx (E) Rule 21A. Suspension of registration. - (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. 7. In the above context, the appellan....
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....1 has intimated that "As per record available on GST Network (AIO System), the taxpayer filed cancellation of registration vide ARN No. 08DQFPS4020E1ZO, on 2-11-2020 and selected the effective date of cancellation from 17-12-2018. Further, ARN No. AA081218014364E is not reflecting on the system of this office". 9. On going through the above submission/records, I find that the appellant has applied/submitted his application for cancellation of GST registration of the firm vide Application Reference Number AA081218014364E on 17-12-2018, the copy of the ARN acknowledgement has also submitted with the appeal memo. From the facts available on the records it is quite clear that the appellant has applied for cancellation of registration on 17-12-2018. Thus, as per the first proviso of Section 29 of CGST Act, 2017 read with Rule 21A of CGST Rules, 2017 the registration of appellant was deemed to be suspended till the pending the completion of proceeding of cancellation of registration under Rule 22 of CGST Rules, 2017. Further, I observed that the process of cancellation of registration was pending since long time and thereafter show cause notice was issued to the appellant vide re....