TMI Blog2021 (7) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") by M/s Talisman Jewels Private Limited, 101, First Floor, Corporate Park, Gopal Bari, Ajmer Road, Jaipur-302001 (Raj) (hereinafter also referred to as "the appellant") against the Order No.ZA081220068392 dated 24.12.2020 (hereinafter referred to as "the impugned order") ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not file appeal on time) and request to kindly condone the delay and accept our appeal. Further, the appellant has filed the appeal on the following grounds which may be summarized as under:- Section 29(2) (c) of the CGST Act 2017 can be invoked only in case of non-filing of GST returns for a continuous period of six months. However, in the present case, returns were due to be filed only for 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evoked our cancellation of registration and subsequently we have filed all the pending returns till date. Further, they stated that there is no issue remaining in dispute, we wish to withdraw our appeal filed before your good self therefore, request you to kindly accept our request for withdrawal of the afore mentioned appeal and oblige. 6. In view of the request letter of the appellant dated 08. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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