2020 (11) TMI 828

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by Sh. Akshay Singh Rathore, M/s Laxmi Exports, First Floor, B-80/ Singh Bhoomi, Khatipura, Jaipur-302012 (Rajasthan) (hereinafter also referred to as "the appellant") against the Order No. ZA990420005927D Dated 21.04.2020 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns on or before 05.12.2019 and simultaneous applied for revocation of cancellation of order on 05.12.2019. Regarding show cause notice, the appellant stated that they were not aware of the show cause notice and failed to comply with SCN of revocation of registration. Still appellant has paid interest and also prayed for revoking of registration so that they can continue their export business of te....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 29.10.2020 has submitted their report that the present status of GSTIN 08AFPPR4787RIZO is active. 6.  I have carefully gone through the case records and submission made by the appellant in appeal memo. I find that the adjudicating authority has cancelled the registration of the appellant due to non filing of returns for the continuous period of six months and has also rejected the applica....