9911796707
TMI Blog2024 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... make full payment of the tax itself along with applicable interest and late fee, the officer, duly empowered, can drop the proceedings and pass an order in the prescribed Form i.e. Form GST REG-20. Having regard to the fact that the GST registration of the petitioner has been canceled under Section 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 authorities to revoke the cancellation of reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 on 01.12.2021. Though the petitioner did not submit any reply in response to the show cause notice dated 23.11.2021, as submitted by the learned counsel for the petitioner, the authority issuing the show cause notice cancelled the GST registration of the petitioner by an order dated 09.12.2021 in Form GST REG-19 w.e.f. 09.12.2021, after recording that he had examined the petitioner s reply submitted response to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 file an appeal under Section 107 of the CGST Act had already elapsed, the appeal could not be filed. With such projections, the petitioner has approached this court by the present petition. 5. As per Section 29[2][c], an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where any registered person has not furnished returns for a continuous period of 6 [six] mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued 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] or Clause [c] of sub-section [2] of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20. [5] The provisions of sub-rule [3] shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 6. It is discernib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory dues that may be required to be deposited by the petitioner, will not be deposited and such a situation is not in the interest of revenue. Therefore, in order that the petitioner is required to comply with his statutory obligations of payment of taxes under the GST regime, it would be necessary for the departmental authorities to reconsider the prayer of the petitioner for revocation of his cancellation of GST registration. 10. Having regard to the fact that the GST registration of the petitioner has been canceled under Section 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 Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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