2020 (12) TMI 56

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....as "the impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-d, Jaipur (hereinafter referred to 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 M/s Gazebo Hotel. and Resorts, G-I, Subhash Nagar, Shopping Centre, Shastri Nagar, Jaipur having GSTIN 08AAUFP1375PIZA due to non filing of returns for a continuous period of six months. 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....

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....t aware of any type of notice and also of time limit. 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 registration has been cancelled for the failure of the regist....

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....pplication 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 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-rule (2) within a period of thirty days from the date of the....