This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Teamtrident Media LLP, Chand Bihari Nagar, 80, 2nd Floor, Om Tower, Near Khatipura Flyover, Khatipura, Jaipur-302012 (Rajasthan) (hereinafter also referred to as “the appellant”) against the Order No.ZA9903200031730 Dated 16.03.2020 (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 adjudicating authority has cancelled the GSTIN of M/s Teamtrident Media LLP, Chand Bihari Nagar, 80, 2nd Floor, Om Tower, Near Khatipura Flyover, Khatipura, Jaipur-302012 having GSTIN 08AANFT0092JIZT due to non filing of returns timely. The application for revocation of cancellation of registration was also rejected due to non submission of reply to the show cause notice dated 29.01.2020 within the time specified therein.
3 Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that now we have completed our all the GSTR 3B and GSTR-1 returns till November-2019 with all the tax liabilities and late fees.
4. The appellant vide their e mail dated 26.08.2020 has requested to this office for early hearing of the case and for activation of their GST registration. Further he has also stated that due to cancellation of their GST registration they are not able to continue their business operations and are facing many issues. Accordingly, vide this office letter C.No. APPL/JPR/CGST/JPR/50/VII/2020/ dated 28.08.2020 the date of personal hearing through video conference in the case has been fixed on 31.08.2020 at 12.15 PM.
5. However, Shri Puru Khandelwal, the Chartered Accountant, M/s Khandelwal Mittal & Associates, 207,D-50, Hari Alokik Heights, Subhash Marg, Near Ahinsa Circle, C-Scheme, Jaipur intimated to this office through mail dated 28.08.2020 therein they stated that “We have applied for appeal on July 27, 2020 vide ARN AD0807200056392 for revocation of cancellation of registration as the system was not allowing us to apply for revocation. But now system is allowing us to apply for revocation. So we want to withdraw application of appeal.”
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