9911796707
TMI Blog2025 (1) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... i Kanta Das' and from its principal place of business at Duliajan, Dibrugarh, Assam. For the purpose of carrying out its business, the petitioner got itself registered under the Goods and Services Tax [GST] Act, 2017 with GST Registration no. 18ADPFS9101C1Z0 and GSTIN no. 18ADPFS9101C1Z0. 2.1. The petitioner was issued a show cause notice on 05.01.2021 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 inter-alia on the ground of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affected and the petitioner had suffered a lot financially. It was due to such reasons, the petitioner defaulted in complying with the provisions of the GST Act, thereby, failed 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 February, 2021 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 application for revocation of cancellation, had already elapse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under Rule 20 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 subrule (2A) of Rule 21A is found to be satisfactory, the proper officer shall drop the proceedings and pass an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact of passing orders by the benches of this Court in respect of similarly situated persons, whose GST 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 Act and other statutory dues, required to be paid by the petitioner. Upon such intimation, the same shall be deposited within the time limit mentioned by the concerned authority and upon such payment of the statutory dues under the GST Act and other statutory dues by the petitioner, the concerned authority will pass appropriate order and revoke the cancellation of registration, by restoring the GST registration of the petitioner. 12. With the observations made and directions given above, the writ petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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