TaxTMI 
TaxTMI 
2021 (11) TMI 752
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....r") passed by the Dy Commissioner, Central Goods and Service Tax Division-E, Jaipur (Raj) , (hereinafter referred to as "the adjudicating authority/Proper Officer"). 2. Brief facts of the case: 2.1 Brief facts of the case are that the Proper Officer has cancelled the GSTIN:08ABCPH7837FF1ZN of Ms. Amika Haldiya, E-64, Siddharth Nagar, Malviya Nagar, Jaipur-302017 (Raj) 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 deposit interest liability of Rs. 11,061/- against late discharged cash payment and also appellant not replied to the show cause notice issued vide reference No.ZA080321097223Q dated 11.03.2021 within the t....
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....d that appellant has filed its all pending returns till date of cancellation of registration and there is no Govt. due pending upto cancellation of registration. In view 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 oral submission at the time of personal hearing. I find that the adjudicating authority/proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05. dated 23.03.2021 as the appellant did not replied to the show cause notice issued vide reference No.ZA080321097223Q dated 11.03.2021 within the time specified therein and did not dep....
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....vely. 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 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 are within such time period as extended by the Additional Commissioner or *the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section(1) of Section 30* at the common portal, either dir....
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....he 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 in clause (b) of sub-rule (2), 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....