9911796707
TMI Blog2025 (1) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 made in similar other writ petitions. The impugned order dated 10.02.2021 [Annexure-C] is hereby interfered with and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority issuing the show cause notice on 12.01.2021. The petitioner did not, however, submit any reply in response to the show cause notice dated 05.01.2021, as submitted by the learned counsel for the petitioner. The authority issuing the show cause notice had thereafter, cancelled the GST registration of the petitioner w.e.f. 10.02.2021 by an order dated 10.02.2021, after recording that he had examined the petitioner's reply submitted in response to the show cause notice dated 17.01.2021. 3. Section 39[1] of the GST Act, 2017 inter-alia requires a registered person to furnish a return for every calendar month or part thereof, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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] months. Rule 22 of the CGST Rules, 2017 has laid down the procedure for cancellation of the registration. For ready reference, Rule 22 of the CGST Rules, 2017 is quoted herein below in its entirety :- Rule 22 : Cancellation of Registration [1] Where the proper officer has reasons t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 discernible from a reading of the proviso to sub-rule [4] of Rule 22 of the CGST Rules 2017 that if a person who has been served with a show cause notice under Section 29[2][c] of the CGST Act, 2017, is ready and willing to furnish all the pending returns and to make full ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 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 registration upon due pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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