TaxTMI 
TaxTMI 
2021 (8) TMI 96
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....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. Jaspal Singh Chawala, In front of 12/30, Girdhar Marg, Malviya Nagar, Jaipur-302017 having GSTIN 08AFGPC2760J1ZJ 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. ZA0810202940505, dated 14-10-2020 within the time specified therein. 3. Being aggrieved with the impugned order, the ap....
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....ission that Learned Adjudicating Authority had cancelled their GST registration due to non-filing of their GST returns in time. He further stated that there was no specific reason mentioned in the said show cause notice. To know the reason the appellant visited to the department. During visit he got to know about payment of interest on late filing of return. Accordingly, the appellant had deposited the interest on late filing of return and also filed all pending returns. In this regard, the appellant has also submitted copies of challans dated 22-10-2020 along with copy of DRC-03. 8. In this regard, the relevant provisions are as under :- Rule 23 of the CGST Rules, 2017 regarding revocation of cancellation of registration provides as....
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....f 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 of registration, he shall revoke the cancellation of registration by an order in 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 officer 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....