9911796707
TMI Blog2020 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, Central Goods and Service Tax Division -E, Jaipur (hereinafter referred to as "the adjudicating authority) Brief facts of the case: 2. Brief facts of the case are that the appellant M/s Shyam Electroplating Neelgirivistar Yogna, Road No. 14, Jaipur-302016 having GSTIN 08BDSPS4804G1Z4 has filed Appeal for revocation of cancellation of GSTIN. The adjudicating authority has cancelled the GSTIN due to non filing of returns for a continuous period of six months. 3. Being aggrieved with the impugned order, the appellant has filed appeal for revocation of cancellation of registration on the ground that the due taxes and penalty associated with the returns upto period December 2019 have been duly deposited. Thereby they request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 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 Commissioner : Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 8. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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