TMI Blog2020 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 is 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 23.04.2019 and to approach the adjudicating authority for further necessary action according to said rules/circular. Appeal disposed off. - 58(JPM)CGST/JPR/2020 - - - Dated:- 16-7-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.07.2020 the date of hearing in the case has been fixed on 16.07.2020 at 12.30 PM through video conferencing. 5. Personal Hearing in the matter was held on 16.07.2017 at 1230 Hrs, wherein, Shri Ramesh Kumar Jain, Consultant on behalf of the appellant, attended the personal hearing through video conference and explained the case in detail and reiterated the submission already made in the ground of appeal and further requested to decide the case at the earliest. 6. I have carefully gone through the case records and submission made by the appellant. I find that the adjudicating authority has cancelled the registration of the appellant due to non filing of returns for a continuous period of six months and also not given any reply by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evocation of cancellation of registration : Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.] (2) (a) 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 days from the date of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, 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. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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