2021 (12) TMI 1221

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....1 (hereinafter referred to as "the impugned order") passed by the Dy Commissioner, Central Goods & Service Tax, Division-F, 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:08BMWPS7444D1ZD of Shri Amit Kumar Sen, 124/405, Mansarovar Agarwal Farm, Jaipur due to non filing of returns for a continuous period of six months. The application for cancellation of registration has been also rejected due to appellant not deposited interest liability of Rs. 61,064/- against late discharged cash payment. 3. Being aggrieved with the impugned order dated 12.04.2021, the appellant has filed the appeal o....

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....n stating that the registered person is required to deposit interest liability of Rs. 61,064/- against late discharged cash payment. The appellant deposited the amount of Rs. 61,064/- by way of filing DRC-03 ARN AD0802210113550 dated 22.02.2021. 4. Personal hearing in virtual mode through video conference was held on 05.08.2021. Sh. Manmohan Mahipal, Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal during personal hearing. Further, he submitted that the appellant has already filed his all pending returns and also deposited his all Govt dues. In view of above, he requested for allow the appeal. 5. I have gone through the facts of the case and the written submissi....

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....ellation 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 directly or through a Facilitation Centre notified by the Commissioner : *(Amended by Notification No. 15/2021-Central Tax dated 18th May 2021) 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....

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....egistration 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 FORM GST 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 a....