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2021 (8) TMI 96 - Commissioner - GSTRevocation of cancellation of registration - rejection of revocation due to non-submission of reply to the show cause notice within the time specified therein - HELD THAT:- The appellant has now been complied with various provisions, therefore, the registration of appellant may be considered for revocation by the proper officer. Accordingly, the appellant is ordered to file the revocation application in the prescribed form through common portal. Further, the proper officer is ordered to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder. Appeal disposed off.
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