2021 (2) TMI 341

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....einafter referred to as "the impugned order") passed by the Deputy Commissioner, Central Goods and Service Tax Division-E. Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). Brief facts of the case: 2.  Brief facts of the case are that the Proper Officer has cancelled the GSTIN of Sh. Kamal Hasan, Saiyad Colony, Plot No. 16, Jaipur, Char Darwaja Bahar, Jaipur having GSTIN 08AFFPH30S6M1Z4 due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also rejected due to not discharge of interest liability on late payment of taxes. 3.  Being aggrieved with the impugned order, the appellant has filed the appeal against....

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....r for revocation of registration due to not discharging of interest liability now deposited Interest liability as mentioned in query and requested to revoke GST registration. Further. the appellant has also submitted copy of Form GST DRC-03 dated 31.12.2020 and 01.01.2021 along With Challan Number RBIS20120800235006 dated 29.12.2020. 8.  In this regard, the relevant provisions are under :- Rule 23 of the CGST Rules, 2017 regarding revocation or 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 or registration. in FORM GST REG-21*, to such proper officer. within a perio....

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....ion by an order FORM GST REG-22* within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper office, may. for reasons to be recorded in writing, under circumstances other than those specified in clause (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 issue a notice in FORM GST REG-23* requiring the applicant to show cause to why the application submitted for revocation under sub-rule (1) should not be rejected  and the applicant shall furnish the reply....