TMI Blog2021 (3) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. The adjudicating authority has reported that the present status of GSTIN is active. Central Board of Indirect Taxes Customs, New Delhi has clarified the issue vide Circular No. 99/18/2019-GST, dated 23-4-2019 that 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 was 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 23-4-2019 - Since, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 08AXSPC8075AIZD 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 cancelled the registration of the appellant due to non-payment of GST and also rejected the application for revocation of cancellation of registration due to non-submission of reply to the show cause notice dated 23-1-2020 within the specified period. The appellant has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 application and communicate the same to the applicant. (b) The proper officer may, for reasons to be reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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, the appellant was required to follow the procedure as prescribed under Rule 23 of the CGST Rules, 2017 as clarified vide Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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