https://www.taxtmi.com/caselaws?id=405124 The case involved the cancellation of GST registration of the appellant (GSTIN 08AXSPC8075A1ZD) due to non-payment of GST and failure to respond to the show cause notice. Despite the appellant's request for restoration citing personal reasons for missing the hearing, the Commissioner rejected the appeal as infructuous. The active status of the registration post-revocation made the appeal unnecessary, leading to its dismissal. The decision underscored adherence to statutory provisions and procedural rules, as outlined in Rule 23 of the CGST Rules, 2017, and Circular No. 99/18/2019-GST by the Central Board of Indirect Taxes & Customs. en-us Thu, 05 Nov 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405124 The case involved the cancellation of GST registration of the appellant (GSTIN 08AXSPC8075A1ZD) due to non-payment of GST and failure to respond to the show cause notice. Despite the appellant's request for restoration citing personal reasons for missing the hearing, the Commissioner rejected the appeal as infructuous. The active status of the registration post-revocation made the appeal unnecessary, leading to its dismissal. The decision underscored adherence to statutory provisions and procedural rules, as outlined in Rule 23 of the CGST Rules, 2017, and Circular No. 99/18/2019-GST by the Central Board of Indirect Taxes & Customs. Case-Laws GST Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405124