This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by Shri Gograj Choudhary, Khemaram Jat, C/o Dalluram, Jobner, Shyampura, Jaipur (hereinafter also referred to as “the appellant”) against the Order No. ZA9903200036003, dated 17-3-2020 (hereinafter referred to as “the impugned order”) passed by the Assistant Commissioner, Central Goods and Service Tax Division-B, Jaipur (hereinafter referred to as “the adjudicating authority”).

Brief facts of the case :

2.  Brief facts of the case are that the adjudicating authority has cancelled the GSTIN 08AXSPC8075A1ZD of Shri Gograj Choudhary, Khemaram Jat, C/o Dalluram, Jobner, Shyampura, Jaipur. The application for revocation of cancellation of registration was also rejected due to non-submission of reply to the show cause notice dated 23-1-2020 within the time specified therein.

3.  Being aggrieved with the impugned order, the appellant has filed the appeal against the said order and requested for restoration of registration.

4.  Accordingly, the date of personal hearing was fixed on 15-10-2020 at 11.30 PM. On the said date the appellant informed that their registration has been revoked by the adjudicating authority and did not attend the personal hearing.

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 08AXSPC8075AIZD 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-payment of GST and also rejected the application for revocation of cancellation of registration due to non-submission of reply to the show cause notice dated 23-1-2020 within the specified period. The appellant has submitted that they could not attend the hearing due to personal circumstances before the adjudicating authority. The adjudicating authority has reported that the present status of GSTIN is active.

7. In the above context 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 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner :

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 returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns :

[Provided further that all returns due for the period from the date of the order of cancellation of registration till 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 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 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 shalt furnish the reply within a period of seven working days from the date of the service of the notice in FORM CST 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 applicant.

8. Further, I find that Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide Circular No. 99/18/2019-GST, dated 23-4-2019. Para 3 of said circular read as under :

“3. First proviso to sub-rule (1) of the said Rules provides if the registration has been cancelled 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 registration have to be furnished within a period of thirty days from the date of the order of revocation.”

In view of the above legal provision, the appellant was required to follow the procedure as prescribed under Rule 23 of the CGST Rules, 2017 as clarified vide Circular No. No. 99/18/2019-GST, dated 23-4-2019.

9. Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.