2020 (10) TMI 948

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....t Commissioner, Central Goods and Service Tax Division-B, Jaipur (hereinafter  referred of as "the adjudicating authority"). Brief facts of the case: 2.  Brief facts of the case are that the adjudicating authority has cancelled the GSTIN of Anupama Rana, (The Design Studio), T-17/C, Shanti Path Colony, Nehru Nagar, Jaipur-302016 having GSTIN 08APMPR0292J2ZD due to non filing of six or more monthly GSTR 3B returns. The application for revocation of cancellation of registration was also rejected due to non submission of reply to the show cause notice dated 20.02.2020 within the time specified therein. 3.  Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that all....

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....tion only on the ground that reply was not filed on the GST portal goes against the principles of natural justice. 7. In the above context 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 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 regist....

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....ause (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) Upon receipt of the information or clarification in FORM GST REG-24* , the proper officer shall proceed to dispose of the application in the manner specified in sub....