TMI Blog2020 (12) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that they could not submit answer to the show cause notice due to their old accountant has mentioned his own mobile number and email id so that they were not aware of any type of notice and also of time limit. The appellant was required to follow the procedure as prescribed under rule 23 of the CGST Rules 2017 as clarified vide circular No. 99/18/2019-GST dated 23.04.2019. Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected. - 104 (JPM)/CGST/JPR/2020 - - - Dated:- 5-11-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d did not attend the personal hearing. 5. Accordingly, a report was called for from the concerned adjudicating authority. The adjudicating authority vide their letter C. No. V(CGST-B)12/Report-Adj/20-21/882 dated 29.10.2020 has submitted their report that the present status of GSTIN 08AAUFP1375PIZA is active. 6. I have carefully gone through the case records and submission made by the appellant in appeal memo. I find that the adjudicating authority has rejected/cancelled the registration of the appellant due to non filing of returns for the continuous period of six months and has also rejected the application for revocation of cancellation of registration for not submission of reply to the show cause notice dated 20.02.2020 with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 receipt of the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of the above legal provision, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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