Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.
Revocation of cancelled registration— Section 30 of CGST Act— In the instant case, the adjudicating authority has cancelled the GSTN of the appellant.
The application for revocation of cancellation of registration was also rejected due to non-submission of reply to the show cause notice within the time specified therein.
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.
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.
Held that— Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.
Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.
Revocation of cancelled registration— Section 30 of CGST Act— In the instant case, the adjudicating authority has cancelled the GSTN of the appellant.
The application for revocation of cancellation of registration was also rejected due to non-submission of reply to the show cause notice within the time specified therein.
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.
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.
Held that— Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.