TaxTMI 
TaxTMI 
2021 (11) TMI 1010
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....A0805210209350 Dated 23.05.2021 The Deputy Commissioner, Central Goods and Service Tax, Division-B, Alwar Brief facts of the case: 2. Brief facts of the case are that the Proper Officer has cancelled the GSTIN 08BWLPR9718J1ZN of Shri Akshay Ashok Raut, M/s SM Buildsys, Prempura, Lalsot, Dausa (Rajasthan)- 303503 due to non filing of returns for a continuous period of six months. The show cause notice for cancellation of registration was issued to the appellant on 09.09.2020. However, the appellant neither responded to the queries raised by the proper officer in response to the Show Cause Notice issued for cancellation of Registration nor filed his pending due returns. Therefore, the GST registration of the appellant cancelled w.e.f. 18.03.2021 vide Order dated 18.03.2021 by the proper officer in terms of the provision of Section 29 of the CGST Act, 2017 r/w Rule 22 of CGST Rules, 2017. Further, the appellant applied for Revocation of GST registration vide his online application dated 07.05.2021 before the proper officer in terms of Section 30 of the CGST Act, 2017 r/w Rule 23 of CGST Rules, 2017. The proper officer in response to the revocation application f....
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....ested for revocation of registration. 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 oral submission at the time of personal hearing. I find that the appellant in his appeal memo has referred the Order for Cancellation of registration dated 18.03.2021 against which the appeal is filed. During personal hearing the authorized representative defended the case for appeal against Order for Rejection of application for revocation of cancellation dated 23.05.2021 and requested to allow appeal by way of revocation of registration. On being out the appellant has agreed to the error on his part and submitted that while filing appeal date of order against which appeal is filed wrongly considered for REG-19 instead of Order of rejection of revocation application (REG-05). Further, the appellant vide his letter/email letter dated 26.08.2021 stated that the appellant has filed his appeal against order (REG-05) of the learned Deputy Commissioner under reference No.ZA0805210209350 dated 23.05.2021. But on account of inadvertent mistake, particulars of disputed order dated 18.03.2021 (REG-19) were wrongly entered ....
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....thin the period of limitation prescribed under the general law of limitation or under any special laws (both Central or State). By an order dated 23.03.2020 this court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders." The order dated 23.03.2020 was extended from time to time. Further, the Hon'ble Supreme Court has issued the following directions:- "1) In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2) 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 have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply." Further, the Hon'ble Supreme Cour....
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....f.) Returns filed till the period 1 Shri Akshay Ashok Raut, M/s SM Buildsys, Prempura, Lalsot, Dausa (Rajasthan)- 303503 18.03.2021 Till March 2021 on 07.05.2021 Further, the appellant submitted that he has deposited pending Government dues and willing to continue their business but on account of cancellation, are unable to do so. 10. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of registration provides as under:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG21*, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that no application for revocation shall be filed, if the registration 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, ....