This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by Sh. Akshay Singh Rathore, M/s Laxmi Exports, First Floor, B-80/ Singh Bhoomi, Khatipura, Jaipur-302012 (Rajasthan) (hereinafter also referred to as “the appellant”) against the Order No. ZA990420005927D Dated 21.04.2020 (hereinafter referred to as “the impugned order”) passed by the Assistant Commissioner, Central Goods & Service Tax Division-B, Jaipur (hereinafter called as “the adjudication authority”).

Brief facts of the case.

2.  Brief facts of the case are that the appellant is involved in 100% export business. The adjudicating authority has cancelled the GSTIN 08AFPPR4787R1ZO of Sh. Akshay Singh Rathore, M/s Laxmi Exports, First Floor, B-80, Singh Bhoomi, Khatipura, Jaipur due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration was also rejected due to non submission of reply to the show cause notice dated 20.12.2019 within the time specified therein.

3.  Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating therein that they had filed all the GST returns on or before 05.12.2019 and simultaneous applied for revocation of cancellation of order on 05.12.2019. Regarding show cause notice, the appellant stated that they were not aware of the show cause notice and failed to comply with SCN of revocation of registration. Still appellant has paid interest and also prayed for revoking of registration so that they can continue their export business of textiles and readymade garments.

4.  Accordingly, Personal hearing in the matter was fixed on 15.10.2020 at 1330 Hrs through video conference. Sh. Bhavesh Gupta, Chartered Accountant has appeared through video conference and explained the case in detail and stated that their licence/GSTIN has been restored and they will withdraw the appeal. Further, Sh. Bhavesh Gupta, Chartered Accountant has also confirmed through mail that they are withdrawing their appeal filed against Order No. ZA990420005927D as they already applied for revocation of cancellation of GST registration and their registration is already active.

5.  Accordingly, a report was called for from the concerned adjudicating authority. The adjudicating authority vide their letter C.No.V(CGST-B)12/Report-Adj/20-21/882 dated 29.10.2020 has submitted their report that the present status of GSTIN 08AFPPR4787RIZO is active.

6.  I have carefully gone through the case records and submission made by the appellant in appeal memo. I find that the adjudicating authority has cancelled the registration of the appellant due to non filing of returns for the continuous period of six months and has also rejected the application for revocation of cancellation of registration for non submission of reply to the show cause notice dated 20.12.2019 within the specified period. During the personal hearing appellant has stated that their CSTIN has been restored. The adjudicating authority has also submitted their report that the present status of GSTIN is active. Further, the appellant has also withdrawn their appeal vide mail dated 15.10.2020.

7.  Since, the jurisdictional authority has restored the said registration and the appellant has also withdrawn their appeal. I allow them to withdraw their appeal, and accordingly dismissed the instant appeal as withdrawn.