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TMI Blog2021 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon portal. Further, the proper officer is ordered to consider the revocation application of the appellant after due verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder. Appeal disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above submission he requested for revocation 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 show cause notice issued vide reference No. ZA0810202940505, dated 14-10-2020 within the time specified therein. 7. In this context, the appellant submitted in their written submission that Learned Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id returns. [Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-2019. Para 3 of said circular read as under : 3. "First proviso to sub-rule (1) of the said Rules provides if the registration has been cancelled on account of failure of the registered person to furnish returns, no application 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 requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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