Section 29/30 of the CGST Act — Revocation of cancellation of Registration — The appellant filed appeal against Order of Rejection of Application of Revocation of Cancellation in Form GST REG-05 dated 23.07.2020. The authority observed that cancellation of registration due to non submission of returns and further application for revocation of cancellation of registration based on submission of documentary evidences regarding furnishing all such returns 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. The appellant has filed all the returns upto the cancellation period. However, they have not produced any documentary evidence is support of their contention. In absence of such documentary evidence, the contention of the appellant is not acceptable.

Held that:- The Hon’ble authority rejected the appeal.