2020 (10) TMI 948 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR - GST

Head Note / Extract:
Revocation of cancellation of registration - due to non submission of reply to the show cause notice within the time specified - HELD THAT:- Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide circular No.99/18/2019-GST dated 23.04.2019 that 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. The appellant is required to follow the procedure as prescribed under rule 23 of the CGST Rules,2017 as clarified vide circular No. No.99/18/2019-GST dated 23.04.2019 and to approach the adjudicating authority for further necessary action according to said rules/circular. Appeal disposed off.