CBIC has passed Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 by a notification dated 23rd April, 2019. By this order, the date for filing application for revocation of cancellation of registration, has been extended.
Registration of many persons were cancelled under Section 29(2) of the Central Goods and Services Tax Act, 2017 because of non-furnishing of returns. Sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017, provides that the proper officer may cancel the Registration of a person, if:
- A registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
- A person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
- Any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
- Any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration;
- Registration has been obtained by means of fraud, willful misstatement or suppression of facts.
The proper officer cannot cancel the registration without giving the person an opportunity of being heard. Section 169(1) of the CGST Act provides for service of notice (opportunity of being heard). Clause (c) and (d) of said sub-section states that the notice shall be served by sending a communication to his e-mail address provided at the time of registration or by making it available on the common portal.
Section 107(1) of the CGST Act provides that, if any person is aggrieved by any decision or order passed by an adjudicating authority, he/she can appear before Appellate Authority within three months from the date on which the said decision or order is communicated to such person. Section 107(4) of the CGST Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month.
By exercising of the powers conferred on them, under section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council has made this Order. As per the order, following proviso has been inserted:
“Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019.”
Click here for the notification.
