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TMI Blog2021 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory Rules provide for prescribed limit, he could not have simply sat tight over this application without doing anything in that regard and without fail he shall need to complete this process within one week from the date of receipt of the copy. Noticing the fact that it is only after he decides not to accede to the request of revocation of cancellation that such a stage would come at that eventuality be also taken note of once the Officer chose not to allow the request straightaway he would have further period of 4 (four) weeks, 1 (one) week for issuance of notice and availing time to petitioner of one week as also to allow him representation and then 2 (two) weeks thereafter for him to decide finally. However, in the event he is ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not received any response and for a long time the same has not been decided. The petitioner raised a grievance for revocation of registration on Centralized Public Grievance Redress and Monitoring System (CPGRAMS) vide communication dated 24.01.2021. 5. According to the petitioner, it has filed all GST returns upto June, 2019. Its taxable value is as such of ₹ 52,62,430/- on which he had paid central tax and integrated tax. 6. On the charge of fake purchases by DGGI, Surat, on 06.08.2019, immediately the petitioner had moved to the Court of learned Chief Metropolitan Magistrate and he was granted bail on 05.09.2019. So far no charge-sheet has been filed and there is no notice issued thereafter by the Department nor summons have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n though has been preferred by the petitioner, the same has not been heard till date. According to him, it is contrary to the CGST Rules, 2017. 11. Learned AGP has also not disputed that once an application is made for revocation of cancellation of registration, it is the discretion of the proper officer to be recorded in writing to revoke the cancellation of registration, if there are sufficient grounds existing in form GST REG 22 within a period of 30 days from the date of receipt of such application and communicate the same to the applicant. According to him, if the proper Officer is of the opinion that there are certain chances existing to reject the application for revocation, he needs to issue the notice in form GST REG 23 requiring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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