TaxTMI 
TaxTMI 
2020 (10) TMI 1296
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....i, The. Udaipurwati, Jhunjhunu (Rajasthan)-333301 GSTIN 08BBPPS3145H1Z9 ZA080720067690H dated 21.07.2020 Superintendent, CGST Range-XXXIII, Division-G, Sikar Brief facts of the case: 2. Brief facts of the case are that the Proper Officer i.e. Jurisdictional Range Superintendent issued show Cause Notice in the Form GST REG-17 dated 04.02.2020 due to non filing of statuary returns for three consecutive tax periods; or for a continuous period of six months under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017. Further, the appellant did not appear to be filed pending returns nor submitted any reply to the SCN dated 04.02.2020 and also not attended for personal hearing. Hence, after consideration of the facts available on records the proper officer cancelled the GSTIN of the appellant and also determined the tax liability amounting to Rs. 1,59,440/- to be payable by the appellant in the matter vide order ZA080720067690H dated 21.07.2020. 3. Being aggrieved with the impugned order as mentioned in Table No. 1, the appellant has filed the appeal prescribed under Section 107(1) of CGST Act, 2017 as mentioned below: S. No ....
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....ng 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 cases 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 an....
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.... revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon'ble Supreme Court's order. In other words, the extension of timelines granted by Hon'ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws. " Keeping in view of above, I am inclined to condone the delay in view of above Hon'ble Supreme Court's Order, accordingly I proceeded to decide the case on merits. 10. I have gone through the facts of the case available on records and the written submissions made by the appellants in their appeal memo and oral submission during the course of personal hearing. I observe that SCN dated 04.02.2020 was issued for cancellation of registration in terms of clause (b) or clause (c) of sub-section ....
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....n paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed: Provided that the Government may, on the recommendations of the Council, notes certain class of registered persons who shall furnish a return for every quarter or part thereof subject to such conditions and restrictions as may be specified therein. ..... [(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax c....
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....nt made by the appellant during April-2018 to March-2019. Further, I find that the appellant had not responded to the Notice to return defaulter issued u/s 46 for not filing return in form GSTR-3A dated 02.01.2020 and show cause notice dated 04.02.2020 issued for cancellation of registration nor filed pending returns by the proper officer. 15. The appellant has contended that the demand in the cancellation order is determined without passing order under Section 62 of the Act. The demand order is adhoc basis, not speaking and does not explain the reason of demand. Section 62 of the CGST Act, 2017 provides that: Section 62. Assessment of non-filers of returns.- (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified un....
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....ocation 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 REG-21*, 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, 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 th....