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2024 (3) TMI 892 - HC - GSTCancellation of registration certificates - Show cause notice issued - Non-furnishing of returns in compliance of the provisions of Section 29 2 c of the GST Act, 2017 - works contracts - seeking revocation of cancellation of restoration of his GST registration - HELD THAT - Having regard to the fact that the GST registration of the petitioner has been cancelled u/s 29 2 c of the CGST Act, 2017 for the reason that the petitioner did not submit returns for a period of 6 six months and more; the provisions contained in the proviso to sub-rule 4 of Rule 22 of the CGST Rules, 2017 and the orders passed by the coordinate benches of this Court as well as by this Court in similar matters whereby the matters have been disposed of with a direction to the respondent authority to revoke the cancellation of registration upon due payment of all statutory dues payable by the petitioners, this Court is of the considered view that no purpose will be served by keeping this writ petition pending and the present writ petition can be disposed of in similar terms, as had been passed in similar writ petitions Accordingly, the impugned order dated 15.12.2021 is hereby interfered with and set aside. The petitioner is directed to approach the concerned authority within a period of 1 one month from today, seeking revocation of cancellation of restoration of his GST registration. On such approach by the petitioner, the concerned authority will intimate the petitioner the total outstanding statutory dues, if any, standing in the name of the petitioner till the date of cancellation of registration and any other outstanding dues under the GST required to be paid by the petitioner. Upon such intimation, the same shall be deposited within the time limit mentioned by the concern authority and upon such payment of the statutory dues under the GST by the petitioner, the concerned authority will pass appropriate order and revoke the cancellation of registration, by restoring the GST registration of the petitioner. Thus, the writ petition is disposed of.
Issues involved:
Cancellation of GST registration due to non-furnishing of returns for a continuous period of 6 months under Section 29(2)(c) of the GST Act, 2017. Summary: Issue 1: Non-furnishing of Returns The petitioner, a partnership firm engaged in works contract business, had its GST registration cancelled due to non-furnishing of returns for over 6 months. The cancellation was based on a show cause notice issued on 26.11.2021, despite the petitioner's explanation of facing difficulties during the Covid-19 pandemic. Issue 2: Legal Provisions Section 39(1) of the GST Act, 2017 mandates registered persons to submit returns for each month. Rule 22 of the CGST Rules, 2017 outlines the procedure for cancellation of registration, allowing for revocation upon fulfillment of specified conditions. Issue 3: Petitioner's Submissions The petitioner cited the impact of the Covid-19 pandemic on its business, leading to delays in return filings. Attempts to revive the business and comply with GST requirements were hindered by missed deadlines for revocation application and appeal filing. Issue 4: Court's Decision Considering past orders restoring GST registrations in similar cases, the court set aside the cancellation order dated 15.12.2021. The petitioner was directed to approach the authority for revocation within one month, pay outstanding dues, and upon compliance, the registration would be restored. Conclusion The court intervened in the cancellation of GST registration, emphasizing the importance of compliance with statutory obligations under the GST regime. The petitioner was granted the opportunity to seek revocation by settling outstanding dues, aligning with previous decisions in similar matters.
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