9911796707
TMI Blog2024 (8) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ication dated 22.05.2024 filed by the petitioner is not in consonance with the requirements enumerated under Rule 23. Nevertheless, there being no dispute that the order dated 12.03.2024 has attained finality, it has to be complied with by the respondent no.2 within 30 days from the date of application, as per Rule 23(2)(a). The petitioner is permitted to file a proper application before the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is a registered dealer under the Central Goods and Services Tax Act, 2017. It appears that pursuant to a show cause notice issued to it, the registration was cancelled on 30.01.2024 and the effective date of cancellation was mentioned as 03.06.2021. The petitioner filed an appeal against the cancellation order. The Appellate Commissioner, by order dated 12.03.2024, allowed the appeal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation of registration, however, the petitioner chose to prefer an appeal and even if the appeal has been allowed, since the direction was issued for consideration of revocation by the proper officer subject to compliance of conditions laid down in law, it was incumbent for the petitioner to ensure compliance of conditions and one of the conditions was that as per Rule 3, application should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a proper application before the respondent no.2 under Form GST Regulation 21 as provided under Rule 23(1) of the Rules within 10 days from today annexing therewith relevant documents and true attested copy of this order. (ii) The respondent no.2 shall consider the said application strictly in accordance with law and shall dispose of the same within next 30 days as per the statutory mandate contai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
