9911796707
TMI Blog2020 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ellation of GST registration - non filing of returns for a continuous period of six months - non submission of reply to the show cause notice dated 20.12.2019 within the time specified therein - HELD THAT:- During the personal hearing appellant has stated that their CSTIN has been restored. The adjudicating authority has also submitted their report that the present status of GSTIN is active. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called as "the adjudication authority"). Brief facts of the case. 2. Brief facts of the case are that the appellant is involved in 100% export business. The adjudicating authority has cancelled the GSTIN 08AFPPR4787R1ZO of Sh. Akshay Singh Rathore, M/s Laxmi Exports, First Floor, B-80, Singh Bhoomi, Khatipura, Jaipur due to non filing of returns for a continuous period of six months. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing in the matter was fixed on 15.10.2020 at 1330 Hrs through video conference. Sh. Bhavesh Gupta, Chartered Accountant has appeared through video conference and explained the case in detail and stated that their licence/GSTIN has been restored and they will withdraw the appeal. Further, Sh. Bhavesh Gupta, Chartered Accountant has also confirmed through mail that they are withdrawing their a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to the show cause notice dated 20.12.2019 within the specified period. During the personal hearing appellant has stated that their CSTIN has been restored. The adjudicating authority has also submitted their report that the present status of GSTIN is active. Further, the appellant has also withdrawn their appeal vide mail dated 15.10.2020. 7. Since, the jurisdictional authority has restore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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