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TMI Blog2021 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-F, Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). Brief facts of the case: 2. Brief facts of the case are that the Proper Officer has cancelled the GSTIN of Sh. Nitin Gupta,(US Software) 67/92, Sec-6, Sheopur Road, Jaipur-302022 having GSTIN 08AKSPG0631P1ZQ due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to non submission of reply to the show cause notice reference No.ZA0810203164518 dated 21.10.2020 within the time specified therein. 3. Being aggrieved with the impugned order, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled all the pending GST returns till cancellation of registration as well as deposited the all Govt. dues along with late fee and interest. In this regard, the appellant submitted copy of challan dated 19.01.2021 towards payment of interest amounting to Rs. 4800/- and also submitted copy of Form GST DRC-03 vide ARN No.AD08022110095489 dated 19.02.2021. 8. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of registration provides as under:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21*, to such proper officer, within a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05*, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23* requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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