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.Ramswarup, M/s Shri Shyam Construction, Ward No.15,Police Thana Ke Piche, Khatiyan Ka Mohalla, Chaksu Jaipur-303901 (hereinafter also referred to as the “appellant”) against the Order No. ZA080121009070F dated 04.01.2021 (hereinafter referred to as the “impugned order”) passed by the Assistant Commissioner, Central Goods and Service Tax Division-F, 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.Ramswarup, M/s Shri Shyam Construction, Ward No.15,Police Thana Ke Piche, Khatiyan Ka Mohalla, Chaksu Jaipur having GSTIN 08AXHPR8433N1ZO 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 discharging of payment of Interest liability of ₹ 55,018/- against cash payment for delay filing return.

3. Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that the appellant has filed all the pending returns on 02.12.2020 with applicable penalty and interest and appellant never denied to pay interest liability of ₹ 55,018/-. The appellant has also stated that in respect of such order, the appellant has deposited such amount of ₹ 55,018/- a copy of such receipt is attached herewith.

4. Personal hearing in virtual mode through video conference was held on 10.03.2021. Shri Yogesh Kumar Sharma, Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal and explained the case in details. During personal hearing he further added that appellant has filed all pending returns upto December-2020 and also deposited Tax, late fee and interest amount for previous period. He also deposited the interest liability ₹ 55,018/- through challan, however, he has not generated the DRC-03 yet, and ensure to debit the same immediately by generating DRC-03 and will intimate to this office. In view of above he requested for revocation of appellant 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 also oral submission at the time of personal hearing and accordingly I proceeded 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 of ₹ 55,018/- against cash payment for delay filing of return and the reply to the show cause notice not found to be satisfactory.

7. In this context, the appellant submitted in their written submission that assessee’s GST number cancelled due to non filing of GST returns and interest liability of ₹ 55,018/- against cash payment for delay filing return has not been discharged. However, now assessee has filed all pending GST returns upto December-2020 and also deposited tax, late fee and interest liability of ₹ 55,018/- through challan and also submitted copy of Form of GST DRC-03 ARN No. AD080321005128L dated 10.03.2021.

8. 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 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 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 of order of revocation of cancellation of registration.]

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in 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 officer 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 (2), issue a notice in FORM GST REG-23* requiring the applicant to show cause as 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 in FORM GST REG-24*.

(4) Upon receipt of the information or clarification in FORM GST REG-24*, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within 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 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 of 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 subject to the 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.