TMI Blog2021 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... articulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder. Appeal disposed off. - 52 (MAA) CGST/JPR/2021 - - - Dated:- 22-2-2021 - Shri Manzoor Ali Ansari, Additional Commissioner (Appeals) ORDER This appeal has been filed under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) by Sh. Jaspal Singh Chawala, In front of 12/30, Girdhar Marg, Malviya Nagar, Jaipur-302017 (hereinafter also referred to as the appellant ) against the Order No. ZA081120039633W, dated 18-11-2020 (hereinafter referred to as the impugned order ) passed by the Assistant Commissioner, Central Goods and Service Tax Division-E, Jaipur (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 show cause notice issued vide reference No. ZA0810202940505, dated 14-10-2020 within the time specified therein. 7. In this context, the appellant submitted in their written submission that Learned Adjudicating Authority had cancelled their GST registration due to non-filing of their GST returns in time. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.] (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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