This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”) by Sh. Kamal Hasan, Saiyad Colony, Plot No.16, Jaipur, Char Darwaja Bahar Jaipur-302002 (hereinafter also referred to as “the appellant”) against the Order No.ZA081220057876E dated 21.12.2020 (hereinafter referred to as “the impugned order”) passed by the Deputy Commissioner, Central Goods and Service Tax Division-E. Jaipur (hereinafter referred to as “the adjudicating authority/Proper Officer”).

Brief facts of the case:

2.  Brief facts of the case are that the Proper Officer has cancelled the GSTIN of Sh. Kamal Hasan, Saiyad Colony, Plot No. 16, Jaipur, Char Darwaja Bahar, Jaipur having GSTIN 08AFFPH30S6M1Z4 due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to not discharge of interest liability on late payment of taxes.

3.  Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that appellant’s GST number has been cancelled due to not discharging of interest liability. NOW the appellant intimated that he has deposited interest and accordingly requested to revoke GST registration.

4.  Personal hearing in virtual mode, through video conference was held on 29.01.2021. Shri Kasim Advocate and Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the written submission. During personal hearing he further stated that the appellant has filed the returns as well as deposited the tax. late fee and interest for the said period. In view or the above submission he requested for revocation of the registration at the earnest.

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 I proceed for deciding the appeal.

6.  I have carefully Gone through the case records and written submission made in the appeal memo as well as oral submission made at the time of personal hearing. I find that the adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not discharge their interest liability on late payment of taxes.

7.  In this context, the appellant submitted in their written submission that learned adjudicating authority did not consider for revocation of registration due to not discharging of interest liability now deposited Interest liability as mentioned in query and requested to revoke GST registration. Further. the appellant has also submitted copy of Form GST DRC-03 dated 31.12.2020 and 01.01.2021 along With Challan Number RBIS20120800235006 dated 29.12.2020.

8.  In this regard, the relevant provisions are under :-

Rule 23 of the CGST Rules, 2017 regarding revocation or 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 or registration. in FORM GST REG-21*, to such proper officer. within a period of thirty days from the date or the eervice of the order or 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 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 or revocation of cancellation of registration ;

Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date or order of revocation of cancellation of registration.]

(2) (a) Where the proper officer is satisfied, reasons to be recorded in writing, that there are sufficient grounds revocation of cancellation of registration. he shall revoke the cancellation of registration by an order FORM GST REG-22* within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(b) The proper office, 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 issue a notice in FORM GST REG-23* requiring the applicant to show cause 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 FORM GST REG-24*.

(4) Upon receipt of the information or clarification in FORM GST REG-24*,  the proper officer shall proceed to dispose the application in the manner specified in sub-rule (2) within a period of thirty days from the date the receipt of such information or clarification from the applicant.

9.  Further. I find that Central Board of Indirect rexes & 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 rule 23 of the said Rules provides that 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 registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation.”

10.  In view or the submission of the appellant, I find that the appellant has now been complied with the above said provisions, therefore, I am of the opinion that the registration of appellant may be considered for revocation  by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal. Further. I order to the proper officer to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder.

11.  Accordingly, the appeal is disposed off in above manner