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2021 (4) TMI 322 - Commissioner - GSTRevocation of cancellation of registration of petitioner - rejection of application due to non-submission of reply to the SCN within the time specified therein - Rule 23 of the CGST Rules, 2017 - HELD THAT:- Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22* within a period of thirty davs from the date of the receipt of the application and communicate the same to the applicant - The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05* reject the application for revocation of cancellation of registration and communicate the same to the applicant. Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide Circular No. 99/18/2019-GST, dated 23-4-2019 has clarified 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 has now been complied with the above said provisions, therefore, the registration of appellant may be considered for revocation by the proper officer - appeal disposed off.
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