2021 (7) TMI 755

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..... is office on 10.06.2021 submitted therein that the jurisdictional officer has revoked the cancellation of registration and subsequently all the pending returns are filed till date. Further, they stated that there is no issue remaining in dispute, so it is requested to kindly accept the request for withdrawal of the appeal and oblige. In view of the request letter of the appellant dated 08.06.20 .....

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..... ange-XLIV, (CGST Dn-I, Jaipur (Raj) (hereinafter referred to as the adjudicating authority/Proper Officer ). 2. Brief facts of the case: 2.1 Brief facts of the case are that the Proper Officer has cancelled the GSTIN:08AACCT4161E1ZJ of M/s Talisman Jewels Private Limited, 101, First Floor, Corporate Park, Gopal Bari, Ajmer Road, Jaipur due to not filed GSTR return more than six months. .....

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..... proceedings. That the appellants submit that they are law abiding taxpayers and could not file returns for a continuous period of 4 months due to genuine business reasons caused by global pandemic and did not have any intention for non payment of tax. That the SCN and the order both are vague and imprecise as it does not give any reference to specific section under which order is issued. .....

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