9911796707
TMI Blog2022 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was assessee under the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the GST'). Due to non filing of the return by the petitioner, a show cause notice was issued by the Department which remain unattended by the petitioner and the registration of the firm stood cancelled by the order dated 14.5.2019 as stated in the show cause notice dated 29.4.2019. The show cause notice further stated that there was an outstanding Central Tax amounting to Rs.3,21,205/- and State Tax/UT Tax amounting to Rs.3,21,205/-. The petitioner deposited the amount on 30th January, 2021, a copy of the receipt has been enclosed as Annexure-4 to the writ petition. On 3.2.2021, a revocation application was preferred by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructions vs. Additional Commissioner Central Goods and Services Tax (Appeals) and 2 others. Learned Standing Counsel Sri Rishi Kumar has heavily relied upon the provisions of Rule 23 of Rules, 2017, wherein it has been provided that the revocation application against the cancellation of registration has to be moved within 30 days, but in the present case, as the registration was cancelled in the year 2019 and the revocation application having been filed in the year 2021, the Assistant Commissioner as well as the Appellate Authority has rightly rejected the revocation application of the petitioner. I have heard respective counsels for the parties and perused the material on record. It is not in dispute that due to non filing of the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Rule 23 of Rules, 2017, though the show cause notice dated 29.4.2019 provides that the cancellation of registration shall come into effect from 14.5.2019. The purpose of inserting the provision under Rule 23 of Rules, 2017 as to service of notice upon the assessee is to provide an opportunity to him to move a revocation application so as to save the registration from being cancelled permanently and his business being hampered. The Act and the Rules have been brought so as to see the business is run smoothly and is not hampered by the intricacies of the provisions of the Act. The coordinate Bench of this Court in M/s Ansari Constructions (supra) while dealing with Section 29 of the GST, 2017 and Rule 23 of Rules, 2017, has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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