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TMI Blog2021 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the prescribed form through Common portal. Further. I order to the proper officer to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder. Appeal disposed off. - 39(MAA)CGST/JPR/2020 - - - Dated:- 3-2-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by Sh. Kamal Hasan, Saiyad Colony ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest for the said period. In view or the above submission he requested for revocation of the registration at the earnest. 5. I 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 proceed for deciding the appeal. 6. I have carefully Gone through the case records and written submission made in the appeal memo as well as oral submission made at the time of personal hearing. 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 discharge their interest liability on late payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of the order of 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 or 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 or order of revocation of cancellation of registration.] (2) (a) Where the proper officer is satisfied, reasons to be recorded in writing, that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Rules provides that if 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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