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2022 (4) TMI 698 - HC - GSTCancellation of registration of petitioner - non-furnishing of returns for continuous periods of six months - HELD THAT:- The proper officer has been conferred with power to revoke cancellation of registration. It is also provided that application for revocation of cancellation of registration can be rejected after affording an opportunity to the Petitioner to have his say. It is apparent from the proviso extracted above that the application for revocation in Form GST REG-21 shall have to be made to the proper officer within a period of thirty days from the date of service of the order of cancellation of registration. Proviso to sub-rule( 1) of Rule 23 further requires returns to be furnished and amount due as tax in terms of such returns is to be paid along with amount payable towards interest, penalty and late fee in respect of the said returns. On compliance of such statutory requirement, application for revocation can be filed. The delay in invocation of provision of sub-rule (1) of Rule 23 of the CGST Rules is condoned. Upon compliance as agreed by the Petitioner, within two weeks of receipt of the copy of this order, the application for revocation shall be considered by the competent authority in accordance with law. Petition disposed off.
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