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2020 (12) TMI 56 - Commissioner - GSTCancellation of GSTIN - Application for revocation of cancellation of registration was also rejected due to non submission of reply to the SCN within the time specified therein - HELD THAT:- The adjudicating authority has rejected/cancelled the registration of the appellant due to non filing of returns for the continuous period of six months and has also rejected the application for revocation of cancellation of registration for not submission of reply to the show cause notice dated 20.02.2020 within the specified period. The appellant has submitted that they could not submit answer to the show cause notice due to their old accountant has mentioned his own mobile number and email id so that they were not aware of any type of notice and also of time limit. The appellant was required to follow the procedure as prescribed under rule 23 of the CGST Rules 2017 as clarified vide circular No. 99/18/2019-GST dated 23.04.2019. Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.
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