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The appellant is 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 23.04.2019 and to approach the adjudicating authority

Revocation of cancelled registration—In the instant case, the adjudicating authority has cancelled the GSTIN of appellant due to non filing of six or more monthly GSTR 3B returns. 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. Being aggrieved with the impugned order, the appellant has filed the appeal against the said order stating that all the pending returns have already been filed and no return is pending on the taxpayer's part. held that— the appellant is 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 23.04.2019 and to approach the adjudicating authority for further necessary action according to said rules/circular.