GST Re-Registration of Which Already Cancelled by GST Officer&Expiry of Time Limit for Appeal to AA

Hi All,

One of Our Client GST Returns has not been filed from Apr'19 hence Registration has been Cancelled in Dec'19.

We Applied for Revocation of cancellation Order without Payment of Taxes and Returns and failed to give file clarifications to Officer and again he rejected the Application in Jan'20.

And Appeal for appellate authority for registration Order time limit has been lapsed.

So Please suggest us how to reclaim GST Number of Ours, he is ready to pay all Taxes and Fines.

Apart from above can we apply for new GST Registration on same PAN Number.