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TMI Blog2021 (5) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. The appellant has now been complied with the said provisions, therefore, the registration of appellant may be considered for revocation by the proper officer - the appellant is ordered to file the revocation application in the prescribed form through common portal - the proper officer is ordered to consider the revocation application of the appellant subject to the verification of payment particulars, filing of returns and compliance of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty and interest and appellant never denied to pay interest liability of ₹ 55,018/-. The appellant has also stated that in respect of such order, the appellant has deposited such amount of ₹ 55,018/- a copy of such receipt is attached herewith. 4. Personal hearing in virtual mode through video conference was held on 10.03.2021. Shri Yogesh Kumar Sharma, Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal and explained the case in details. During personal hearing he further added that appellant has filed all pending returns upto December-2020 and also deposited Tax, late fee and interest amount for previous period. He also deposited the interest liability & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2021. 8. In this regard, the relevant provisions are as under:- Rule 23 of the CGST Rules, 2017 regarding revocation 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for revocation of cancellation of registration and communicate the same to the applicant. (3) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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