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TMI Blog2021 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 18.11.2020 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-E, Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). Brief facts of the case: 2. Brief facts of the case are that the Proper Officer has cancelled the GSTIN of Sh. Kana Ram Raiger (M/s Sagar Enterprises), D-61, Phase-III, Jhalana Dungri, Malviya Nagar, Jaipur-302017 having GSTIN 08AJFPR8174C1ZZ due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to non submission of reply to the show cause notice reference No.ZA081020294128Q dated 14.10.2020 within the time specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocation of registration. 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 proceeded for deciding the appeal. 6. 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 file the reply to the notice issued vide show cause notice reference No. ZA081020294128Q dated 14.10.2020 within the time specified therein. 7. In this context, the appellant submitted in their written submission that there are no any tax paid in cash w.e.f. August-2017 to till cancellation of registration as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration shall be furnished by the said person within a period of thirty days from the date of order of 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 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 registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication 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 date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledger.] 10. On going through the submission of the appellant I observed that the appellant did not discharge their total interest liability rather he stated that since he had not paid any tax liability through cash hence no any interest liability arised as per press note released on 22nd December 2018. However, in this context I find that in terms of proviso of Section 50 of CGST Act, 2017 amended vide Notification No.63/2020- C.T dated 25.08.2020 interest liability on net tax has been considered on prospective date i.e. with effect from 1st Sept 2020. Therefore, I find that the appellant has not been complied with the first proviso of Rule 23 of CGST Rules, 2017. Hence, in view of this I am the opinion that the cancellation of registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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