The registration of appellant may be considered for revocation by the proper officer subject to the verification of payment particulars, filing of returns and compliance of the provisions of CGST Act and rules made thereunder.
Revocation of cancelled registration— Section 30 of CGST Act— In the instant case, the adjudicating authority/ proper officer has rejected the application for revocation of cancellation of registration through Form GST REG-05 as appellant did not file the reply to the notice issued vide show cause notice within time specified therein.
the appellant submitted that he had applied application for revocation of registration twice but the same were rejected.
Held that— In view of the submission of the appellant, I find that the appellant has now been complied with the above said provisions, therefore, I am of the opinion that the registration of appellant may be considered for revocation by the proper officer. Accordingly, I order to the appellant to file the revocation application in the proscribed form through common portal