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TMI Blog2022 (4) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... e of service of the order of cancellation of registration. Proviso to sub-rule( 1) of Rule 23 further requires returns to be furnished and amount due as tax in terms of such returns is to be paid along with amount payable towards interest, penalty and late fee in respect of the said returns. On compliance of such statutory requirement, application for revocation can be filed. The delay in invocation of provision of sub-rule (1) of Rule 23 of the CGST Rules is condoned. Upon compliance as agreed by the Petitioner, within two weeks of receipt of the copy of this order, the application for revocation shall be considered by the competent authority in accordance with law. Petition disposed off. - W.P. (C) No. 7407 of 2022 - - - Dated:- 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration by recording the following reason:- The assessee did not respond to GSTR-3A notice and REG- 17 notice. The PH has been given and no response from assessee. Hence, the registration is liable for cancellation. 5. Mr. Radheshyam Chimanka, Senior Standing Counsel appearing for Opposite Parties on advance notice states that the application of revocation has rightly been turned down by the authorities as the Petitioner himself admitted the fact in the writ petition that the same was filed with delay. He further submits that the Petitioner is required to comply with statutory requirements by paying tax, interest and penalty along with late fee. He further submits that the Petitioner is also required to furnish returns. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Act shall be deemed to be a revocation of cancellation of registration under this Act. 9. It is also pertinent to notice sub-rule (1) of Rule 23 which is quoted hereunder:- (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 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished and amount due as tax in terms of such returns is to be paid along with amount payable towards interest, penalty and late fee in respect of the said returns. On compliance of such statutory requirement, application for revocation can be filed. 11. The counsel for the Petitioner concedes that the Petitioner is agreed to comply with the statutory requirement by depositing all the taxes, interest, penalty and late fee as may be due and comply with the formalities. Having agreed by both the parties, the delay in invocation of provision of sub-rule (1) of Rule 23 of the CGST Rules is condoned. Upon compliance as agreed by the Petitioner, within two weeks of receipt of the copy of this order, the application for revocation shall be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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