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TMI Blog2021 (4) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... of the application and communicate the same to the applicant - The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05* reject the application for revocation of cancellation of registration and communicate the same to the applicant. Central Board of Indirect Taxes Customs, New Delhi has clarified the issue vide Circular No. 99/18/2019-GST, dated 23-4-2019 has clarified that 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of registration has been also rejected due to non-submission of reply to the show cause notice reference No. ZA080920019236N, dated 7-9-2020 within the time specified therein. 3. Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that after cancellation of GST registration we are not in position to fill the return from July, 2020 onwards and requested for revocation GST. 4. Personal hearing in virtual mode through video conference was held on 5-1-2021. Shri Ankit Kumar Sharma, Chartered Accountant appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal. During personal hearing he further stated that the proper officer issued the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind 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 notice issued vide show cause notice Reference No. ZA080920019236N, dated 7-9-2020 within time specified therein. 7. In this context, the appellant submitted that he had applied application for revocation of registration twice but the same were rejected. Further he submitted that he filed GSTR-3B up to June, 2020 and GSTR-1 up to March, 2020. Further during personal hearing representative of the appellant also intimated that his client has filed all the returns and paid all the dues i.e. tax, penalty and interest. 8. In this regard, the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22* within a period of thirty davs from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05* reject the application for revocation of cancellation of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation. 10. In view of the submission of the appellant, I find that the appellant has now been complied with the above said provisions, therefore, I am of the 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 proscr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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