9911796707
TMI Blog2025 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This writ petition is disposed of by providing that the petitioner shall approach the concerned authority within a period of 2 [two] months from today seeking restoration of his GST registration. If the petitioner submits such an application and complies with all the requirements as provided in the proviso to sub-rule [4] of Rule 22 of the CGST Rules, 2017, the concerned authority shall consider the application of the petitioner for restoration of his GST registration in accordance with law and shall take necessary steps for restoration of GST registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 29 [2] [c] of the CGST Act, 2017 read with Rule 22 of the CGST Rules, 2017 for not furnishing returns for a continuous period of 6 [six] or more months. 2.2. The petitioner has averred that as the show cause notice was uploaded in the common portal, the petitioner despite exercise of his diligence, failed to notice the fact of uploading of the show cause notice in the common portal and as a result, he could not submit any reply to the show cause notice dated 05.09.2023. 3. Section 39 [1] of the CGST 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 payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in FORM REG-18 within the period specified in the said sub-rule. [3] Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration 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 sub-section [5] of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner therein was similarly situated like the present petitioner. 8. 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; and the provisions contained in the proviso to sub-rule [4] of Rule 22 of the CGST Rules, 2017 and cancellation of registration entails serious civil consequences, this Court is of the considered view that in the event the petitioner approaches the officer, duly empowered, by furnishing all the pending returns and make full payment of the tax dues, along with applicable interest and late fee, the officer duly empowered, has the authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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