TMI Blog2021 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 4800/- and also submitted copy of Form GST DRC-03. The appellant has now been complied with the above said provisions, therefore, the registration of appellant may be considered for revocation by the proper officer - the proper officer are directed to consider the revocation application of the appellant subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder - appeal disposed off. - 67 (MAA )CGST/JPR/2021 - - - Dated:- 15-3-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by Sh. Nitin G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed all the pending returns till cancellation of registration as well as deposited the all Govt dues along with late fee and interest. In view of above submission he requested for revocation of registration. 5. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as also oral submission at the time of personal hearing and accordingly I proceeded for deciding the appeal. 6. I find that the adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not file the reply to the notice issued vide show cause notice reference No. ZA0810203164518 dated 21.10.2020 within the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the said returns. [ Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation 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.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST dated 23.04.2019. Para 3 of said circular read as under: 3. First proviso to sub-rule (1) of the said Rules provides if the registration has been cancelled on account of failure of the registered person to furnish returns, no application for revocation of cancellation 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 retu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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