SH. GURPREET SINGH MADAAN v. ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DIVISION-C, BHIWADI, ALWAR – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manzoor Ali Ansari, Justice
SH. GURPREET SINGH MADAAN
v.
ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DIVISION-C, BHIWADI, ALWAR
ORDER No. 69 (MAA )CGST/JPR/2021 dated 17.03.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Rule Number : Rule 23
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Notification No.52/2020- Central Tax dated 24.06.2020 & Circular No. 99/18/2019-GST dated 23.04.2019
Decision : In favour of revenue
GST Registration cancellation – In the present matter, the Proper Officer has cancelled the GSTIN, 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 non-submission of reply to the show cause notice within the time specified therein. Being aggrieved with the impugned order, the appellant has filed the appeal on the grounds that the order of the Assessing Officer is erroneous on the facts and in the law. – Held That – The Learned Assessing Officer on going through the submission of the appellant as well as order passed by the proper office observed that the adjudicating authority has cancelled their registration due to non-filing of GSTR-3B returns for the period 1st March, 2019 to till date i.e. 10-6-2020 and effective date of cancellation of registration is 10-6-2020 whereas in the second proviso of Notification No. 52/2020-Central Tax, dated 24th June, 2020 it is clearly stated that where the total amount of Central Tax payable in the said return is nil, the total amount of late fee payable for a tax period, under Section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the period of July, 2017 to January, 2020 (whereas, in the instant case the disputed period is till June, 2020). In this context, he finds that in terms of second proviso of amended vide Notification No. 52/2020-Central Tax, dated 24-6-2020 late fee is waived for the period July, 2017 to January, 2020 if the registered person furnishes the returns between period from 1st July, 2020 to 30th day of September, 2020.
Order:
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.Gurpreet Singh Madaan, E-133, Bhiwadi Industrial Area, Alwar-301019 (Raj) (hereinafter also referred to as the “appellant”) against the Order No.ZA0812200002486 dated 01.12.2020 (hereinafter referred to as the “impugned order”) passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Bhiwadi, Alwar (hereinafter referred to as the “adjudicating authority/Proper Officer”).
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