Naresh Jain vs. Superintendent, Central Goods & Service Tax Division-c
(Faa (First Appellate Authority), Rajasthan)

Case Law
Petitioner / Applicant
Naresh Jain
Respondent
Superintendent, Central Goods & Service Tax Division-c
Court
Faa (First Appellate Authority)
State
Rajasthan
Date
Aug 31, 2020
Order No.
66(JPM)CGST/JPR/2020
TR Citation
2020 (8) TR 4189
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by Naresh Jain, 65, JDA Complex, Murlipura Scheme, Jaipur-302039 (Rajasthan) (hereinafter also referred to as “the appellant”) against the Order No.ZA081119056322N Dated 20.11.2019 (hereinafter referred to as the “impugned order”) passed by the Superintendent, Central Goods & Service Tax Division-C, Jaipur (hereinafter called as the “adjudication authority”).

Brief facts of the case:

2.  Brief facts of the case are that the adjudicating authority has cancelled the GSTIN of Naresh Jain, 65, JDA Complex, Murlipura Scheme, Jaipur-302039 (Rajasthan) having GSTIN 08ABMPJ4011F1ZZ due to non filing of returns for a continuous period of six months.

3.  Being aggrieved with the impugned order, the appellant has filed the appeal against the said order for revocation of GST registration stating that now Appellant had filled all the applicable GST 3B Returns and paid the applicable due tax till the date as ordered in the show cause notice.

4.  The appellant vide their letter dated Nil received on 03.03.2020 has requested to this office for early listing of the case since registration was cancelled and appellant are not able to file the further period GST Return and also not able to pay the applicable tax, due to which his business is stuck down because even appellant are not able to purchase and sale the goods and service so requested for listing of the case. Accordingly, vide this office letter C.No. APPL/JPR/CGST/JPR/18/III/2020/11259-61 dated 11.03.2020 the date of personal hearing has been fixed on 26.03.2020 at 11.30 AM.

5.  However, Shri Ujjval Sharma, the Authorized Representative M/s Pankaj Malik & Co., 207-208, Shree Gopal Tower, Krishna Marg, C-Scheme, Jaipur-302001 intimated to this office vide letter dated Nil received in this office on dated 22.06.2020 therein they stated that “Since we have filed appeal for revocation of GST registration which was cancelled by authority whereas they had regularized our GST registration, so in these circumstances we want to withdraw the appeal filed by us.”

6.  I have carefully gone through the case records and submission made by the appellant. I find that the appellant has now requested to allow them to withdraw their appeal. Since, the appellant has requested to allow them to withdraw their appeal, I allow them to withdraw their appeal and accordingly dismiss the instant appeal as withdrawn.

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