Revocation of GST registration has been approved by the proper officer by issuing REG-22 in the instant matter. Accordingly, I allow the appellant to withdraw the appeal hence, dismiss the appeal as withdrawn.
Section 29 of the CGST Act, 2017 — Registration — The appellant’s registration was cancelled due to the fact that the taxpayer not appeared for PH nor submitted pending GST Returns. Being aggrieved with the impugned order dated 24.12.2020, the appellant filed the appeal on 16.04.2021. The appellant’s counsel submitted that the GST portal has allowed to file application for revocation of cancelled GST registration even beyond 90 days but upto within 180 days, therefore the assessee preferred to file an application for revocation of cancelled registration and the same has been approved by the competent authority by issuing REG-22. Thus the cancelled GST registration has been revoked and therefore, on behalf of the assessee he prayed to allow withdrawing the said appeal.
Held that:- The Hon’ble authority allowed the appellant to withdraw the appeal.
Revocation of GST registration has been approved by the proper officer by issuing REG-22 in the instant matter. Accordingly, I allow the appellant to withdraw the appeal hence, dismiss the appeal as withdrawn.
Section 29 of the CGST Act, 2017 — Registration — The appellant’s registration was cancelled due to the fact that the taxpayer not appeared for PH nor submitted pending GST Returns. Being aggrieved with the impugned order dated 24.12.2020, the appellant filed the appeal on 16.04.2021. The appellant’s counsel submitted that the GST portal has allowed to file application for revocation of cancelled GST registration even beyond 90 days but upto within 180 days, therefore the assessee preferred to file an application for revocation of cancelled registration and the same has been approved by the competent authority by issuing REG-22. Thus the cancelled GST registration has been revoked and therefore, on behalf of the assessee he prayed to allow withdrawing the said appeal.
Held that:- The Hon’ble authority allowed the appellant to withdraw the appeal.