Case Law Details
Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh)
GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed.
Issue involved: Revocation of Cancellation of GSTIN
The appellant, M/s Sahatya Security Services Private Limited engaged in providing security services to various institutes and corporate offices. The Proper officer issued show cause notice to the appellant proposing cancellation of registration for non-deposit of interest on delayed payment of GST/ for non filing of return for a period of three months.
The appellant filed appeals on 12.03.2021. Despite filing of appeals the respondent authority issued cancellation order on 15.03.2021. The applicant made several request to the proper officer for restoration of GSTIN so as to facilitate him submission of its compliances. Appellant submitted that the cancellation had badly affected the business. The applicant duly cited legal provisions as well as judgments from the Apex Court, which clearly indicates that no corrosive action can be taken up against a dealer during the pendency of the appeal.
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