9911796707
TMI Blog2024 (3) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner got itself registered under the Goods and Services Tax [GST] Act, 2017 with Registration no. 18AAUFP7080R1ZZ. 2.1. The petitioner was issued a show cause notice on 26.11.2021 asking him to show cause as to why the registration certificate issued under the Goods and Services Tax [GST] Act, 2017 in his favour should not be cancelled due to non-furnishing of returns in compliance of the provisions of Section 29[2][c] of the GST Act, 2017 for a continuous period of 6 [six] or more months. The petitioner was thereby, directed to furnish his reply within a period of 7 [seven] working days from the date of service of the said show cause notice and was also asked to appear in person before the authority issuing the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to file the statutory returns within due dates, resulting in defaults for a period of more than 6 [six] months. It has been submitted that after improvement of the Covid-19 situation and with gradual revival of business, the petitioner had filed its returns upto December, 2022 as allowed by the GST portal. After filing of the returns, the petitioner tried to file an application for revocation of his cancellation of GST registration. But the same could not be filed as the time limit prescribed for filing revocation application for revocation of cancellation, had already elapsed. Thereafter, the petitioner tried to approach the appellate authority to file an appeal under Section 107 of the GST Act, 2017. As the period of limitation to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, as the case may be, the date of the reply to the show cause issued under sub-rule [1], or under sub-rule [2A] of Rule 21A cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under subsection [5] of Section 29. [4] Where the reply furnished under sub-rule [2] or in response to the notice issued under sub-rule (2A) of Rule 21A is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20 : Provided that where the person instead of replying to the notice served under sub-rule [1] for contravention of the provisions contained in Clause [b] o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registrations were cancelled on similar grounds. 9. The petitioner has stated that it carries out business works contracts. Under the GST regime, the petitioner was required to pay the necessary dues under the CGST Act or the SGST Act, as the case may be, or both. These statutory dues are required to be paid by all entities, who are registered under the GST regime. Such payments of statutory dues contribute towards the revenue collection by the Union. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner, will not be deposited and such a situation is in the interest of the revenue. Therefore, in order that the petitioner is required to comply with his statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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