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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 ..... 0121009070F dated 04.01.2021 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-F, 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.Ramswarup, M/s Shri Shyam Construction, Ward No.15,Police Thana Ke Piche, Khatiyan Ka Mohalla, Chaksu Jaipur having GSTIN 08AXHPR8433N1ZO 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 not discharging of payment of Interest liability of Rs. 55,018/- against cash payment for delay fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 of Rs. 55,018/- against cash payment for delay filing of return and the reply to the show cause notice not found to be satisfactory. 7. In this context, the appellant submitted in their written submission that assessee's GST number cancelled due to non filing of GST returns and interest liability of Rs. 55,018/- against cash payment for delay filing return has not been discharged. However, now assessee has filed all pending GST returns upto Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 registration by an order in FORM GST REG-22* within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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