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TMI Blog2020 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... b-rule (3) of Rule 22, the person who applies for a cancellation of the registration, the authorities concerned is required to pass an order in Form GST REG-19 within a period of 30 days from the date of receipt of the application. There could have been a force in the arguments, had there been no show cause notice on behalf of the Revenue. Regarding the application of the provisions of Section 62 pertaining to assessment of non-filing of the returns once the portal remain active, petitioner even if had not conducted any business, has to file the return. The returns are filed in April 2019 and not thereafter. Submission of the fresh application and cancellation is perhaps on a premise that the petitioner could not overcome the rigors of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness was actually discontinued from 01.04.2019 onwards and the same was duly communicated to the Assessing Officer. 2. Learned counsel for the petitioner submits that Section 62 of the Central Goods and Service Tax Act, 2017 would not have come into force in view of the fact that the petitioner had submitted a request for cancellation of the registration in terms of the provisions of Section 29 of the aforementioned Act. As per the proviso to Section 29(1) during the pendency of the proceedings relating to the cancellation of registration filed by the registered person, the registration will automatically be suspended for the period. In view of such provisions, the impugned assessment orders are not sustainable in the eyes of law. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as it may, no explanation is forthcoming and in how and what manner the petitioner refrained himself from relying on the issuance of show cause notice. No doubt, under sub-rule (3) of Rule 22, the person who applies for a cancellation of the registration, the authorities concerned is required to pass an order in Form GST REG-19 within a period of 30 days from the date of receipt of the application. There could have been a force in the arguments, had there been no show cause notice on behalf of the Revenue. The petitioner could have conveniently replied and taken the benefit which has invited the attention of the revenue in imposition of the demand including penalty. Filing of the monthly returns even as Nil would not eradicate the impac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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