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Since the jurisdictional authority has restored the said registration and the appellant has also withdrawn their appeal. I allow them to withdraw their appeal and accordingly dismissed the instant appeal as withdrawn.

Cancellation of registration- Brief facts of the case are that the appellant is involved in 100% export business. The adjudicating authority has cancelled the GSTIN 08AFPPR4787R1ZO of Sh. Akshay singh rathore, M/s Laxmi Exports, First Floor, B-80, Singh Bhoomi, Khatipura, Jaipur due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration was also rejected due to non submission of reply to the show cause notice dated 20.12.2019 within the time specified therein. Held that- During the personal hearing appellant has stated that their GSTIN has been restored. The adjudicating authority has also submitted their report that the present status of GSTIN is active. Further, the appellant has also withdrawn their appeal vide mail dated 15.10.2020. Since, the jurisdictional authority has restored the said registration and the appellant has also withdrawn their appeal. I allow them to withdraw their appeal, and accordingly dismissed the instant appeal as withdrawn.
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