9911796707
TMI Blog2021 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... he Order No.ZA080321136266S dated 23.03.2021 (hereinafter referred to as "the impugned order") passed by the Deputy Commissioner, Central Goods and Service Tax Division-E, Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). 2. Brief facts of the case: 2.1 Brief facts of the case are that the Proper Officer has cancelled the GSTIN: 08CJGPM2056K2ZY of Miss Sushila Devi Meena, M/s Benanda Construction & Manpower Services, Village Post Toda Meena, Kishana Ki Dhani, Vaya Amer Dhani, Jaipur due to non filing of GSTR returns for a continuous period of six months and non payment of Interest liability of Rs. 11,114/- against late discharged cash payment. The application for revocation of cancellation of registration h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne. This is causing hardship on the appellant as it is unable to carry on its day to day operations and not able to file its pending returns which in turn causing hardship to the vendors as their GSTR 2A are not updated/ populated on time. Also revocation of such registration by your honour would be in the interest of the revenue as the appellant is desirous to pay all the pending dues within due course. 4. Personal hearing in virtual mode through video conference was held on 12.07.2021. Sh. Vipin Khandelwal, Authorized Representative appeared for personal hearing on behalf of the appellant. During personal hearing he reiterated the grounds of appeal. Further, he submitted that the appellant has filed its all returns and deposited its all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns for the period April-2020, May-2020, June-2020, July-2020, August-2020, September-2020, October-2020, November-2020, December-2020 and January-2021 respectively. 7. 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 period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 working days from the date of the service of the notice in FORM GST REG-24*. (4) Upon receipt of the information or clarification in FORM GST REG-24*, the proper officer shall p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
