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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, appellant has filed Appeal for revocation of cancellation of GSTIN. The adjudicating authority has cancelled the GSTIN due to non filing of returns for a continuous period of six months. Being aggrieved with the impugned order, the appellant has filed appeal for revocation of cancellation of registration on the ground that the due taxes and penalty associated with the returns upto period December 2019 have been duly deposited. Thereby they request to revoke the cancellation of GSTIN Registration so that they can recommence their trade in these hard times of deadly covid-19 pandemic which has hit hard badly. 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.
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