9911796707
TMI Blog2021 (9) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as "the impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-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:08AUXPB2371E1ZK of Ms. Jyoti Bhatia, M/s Siya Light, House No.81, Ram Gali No.7, New Raja Park, Jaipur (Raj) 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 the following reasons that: "you are requested to deposit of interest amount of Rs. 3,150/- in respect of late submit returns." and also appellant not replied to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also not appear before the learned Asstt Commissioner cum Proper officer on 19.03.2021. However, appellant deposited Rs. 3,150/- on 30.05.2021 & also filed DRC-03 on 04.05.2021. 4. Personal hearing in virtual mode through video conference was held on 20.07.2021. Sh.Govind Gupta, Authorized Representative appeared for personal hearing on behalf of the appellant. During personal hearing he reiterated the grounds of appeal. Further, he submitted that the appellant has filed its all returns as well deposited all its Govt. dues upto date of cancellation of registration. In view of above submission, he requested for consideration of revocation of registration. 5. I have gone through the facts of the case and the written submissions made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are within such time period as extended by the Additional Commissioner or *the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section(1) of Section 30* at the common portal, either directly or through a Facilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application 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) Upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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