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2021 (3) TMI 452 - Commissioner - GSTRevocation of cancellation of registration - rejection due to non-submission of reply to the show cause notice dated 23-1-2020 within the time specified therein - HELD THAT:- The adjudicating authority has cancelled the registration of the appellant due to non-payment of GST and also rejected the application for revocation of cancellation of registration due to non-submission of reply to the show cause notice dated 23-1-2020 within the specified period. The appellant has submitted that they could not attend the hearing due to personal circumstances before the adjudicating authority. The adjudicating authority has reported that the present status of GSTIN is active. Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide Circular No. 99/18/2019-GST, dated 23-4-2019 that 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 was 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 23-4-2019 - Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.
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