( 1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21. to such proper officer. within a period of thirty days from the date of the service of the order of cancellation of registration at ~he common port~!. either directly or through a Facilitation Centre noti tied by the Commissioner:
Provided that no appJjcatiorn for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns. unless such returns are furnished and any amount due as tax, in terms of such returns. has been paid along wi th any amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
(b) The proper officer may, fo~ reasons to be recorded in writing, under circumstances other than those specified io clause (a). by an order in FOR'1 GST R EG-OS, reject the appllcation fo r revocation of cancellation of registration and communicate the same to the app licanL (J) The proper officer shall. before passing the order referred to in clause (b) of sub-rule
(2), i:;sue a notice in FOR.'\1 GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation u·nder sub-rule (1) should not be rejected and the applicant sha ll furnish the repl y within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
11 Tripura Gazette Extraordinary Issue, June 22, 2017 A. D.
(4) Upon receipt of lhe in formation or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the app lication in the manner specified in sub-rule (2) w ithin a period of thirty days from the date of the receipt of such information or clarification from the app licanL