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Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.

Cancellation of registration— In the instant case, the adjudicating authority has cancelled the registration of appellant 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. The appellant has submitted that they could not submit answer to the show cause notice due to their old accountant has mentioned his own mobile number and email id so that they were not aware of any type of notice and also of time limit. Held that— Since, the jurisdictional authority has revoked the said registration and is active, the appeal has becomes infructuous and accordingly rejected.