2021 (4) TMI 619

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....ainst the Order No.ZA081120039652W dated 18.11.2020 (hereinafter referred to as the "impugned order") passed by the Assistant 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. Kana Ram Raiger (M/s Sagar Enterprises), D-61, Phase-III, Jhalana Dungri, Malviya Nagar, Jaipur-302017 having GSTIN 08AJFPR8174C1ZZ 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 non submission of reply to the show cause notice reference No.ZA081020294128Q....

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....iew of above submission he requested for revocation of registration. 5. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as also oral submission at the time of personal hearing and accordingly I proceeded for deciding the appeal. 6. I find that the adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not file the reply to the notice issued vide show cause notice reference No. ZA081020294128Q dated 14.10.2020 within the time specified therein. 7. In this context, the appellant submitted in their written submission that there are no any tax paid in cash w.e.f. Au....

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....ll the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration : Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.] (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation ....

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....ncelled on account of failure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such cases, in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registra....