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TMI Blog2025 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... staurant and he got himself registered as a dealer under the Central Goods and Services Tax Act, 2017. When he applied for registration, the petitioner was issued a registration certificate in Form GST REG-06 with Registration no. 18AYBPS4596C3Z3 and GSTIN no. 18AYBPS4596C3Z3 w.e.f. 17.05.2018. 2.1. The petitioner was issued a show cause notice on 05.09.2023 asking him to show cause as to why the registration certificate issued under the Central Goods and Services Tax [CGST] Act, 2017 in his favour should not be cancelled due to non-furnishing of returns in terms of Section 39 of the CGST 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 30 [thirty] da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the formalities required as per proviso to sub-rule [4] of Rule 22 of the CGST Rules, 2017. 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 to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 payment of the tax itself along with applicable interest and late fee, the officer, duly empowered, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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