2021 (3) TMI 452

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....nt Commissioner, Central Goods and Service Tax Division-B, 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 08AXSPC8075A1ZD of Shri Gograj Choudhary, Khemaram Jat, C/o Dalluram, Jobner, Shyampura, Jaipur. The application for revocation of cancellation of registration was also rejected due to non-submission of reply to the show cause notice dated 23-1-2020 within the time specified therein. 3.  Being aggrieved with the impugned order, the appellant has filed the appeal against the said order and requested for restoration of registration. 4.  Accordingly, the date of personal hearing was....

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....he 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 registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns : [Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the....

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....period of seven working days from the date of the service of the notice in FORM CST 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 receipt of such information or clarification from the applicant. 8. Further, I find that Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide Circular No. 99/18/2019-GST, dated 23-4-2019. Para 3 of said circular read as under : "3. First proviso to sub-rule (1) of the said Rules provides if the registration has been cancelled on account of failure of the registered pers....