9911796707
TMI Blog2025 (4) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... hs, subsequent to the issuance of show cause notice?" 1. The said question arises for consideration in this writ petition. 2. Petitioner was a taxable person under the CGST/SGST Act. She was engaged in supplying security personnel to various institutions. Due to the failure to submit returns for six continuous months from August 2023 to January 2024, Ext.P1 show cause notice was issued on 12.03.2024, calling upon the petitioner to explain why her registration should not be suspended. Without filing a reply to the show cause notice, petitioner filed returns for two months i.e., for August 2023 and September 2023. However, the first respondent, by order dated 17.04.2024 cancelled the registration with effect from the said date itself. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xx xxxxx xxxxx (h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; 5. Thus, notwithstanding the amendment to Section 29 (2) (c) of the CGST Act, the situation remains the same. If a person fails to file the return for a continuous period of six months, it gives a cause of action to the proper officer to cancel the registration. 6. Rule 22 of the CGST Rules refers to the procedure for cancellation of registration. Proviso to Sub clause (4) of the said provision is relevant for this case and is hence extracted as below :- 22. Cancellation of Registration.- xxxxx xxxxx xxxxx xxxxx xxxxx xxxxx ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id the serious repercussion of cancellation of registration, it is an obligation for the taxpayer to file all the returns and pay the tax interest and late fee, after the show cause notice was issued. 8. In the instant case, show cause notice was issued on 12.03.2024, while the petitioner filed Ext.P2 return on 13.03.2024 i.e., after the issuance of show cause notice. Two weeks later, she filed returns for yet another month. Still, the requirement of the proviso to Rule 22 (4) was not satisfied. The taxpayer had the liberty to avoid cancellation, by filing returns for all the six months. Once the cause of action arose by issuance of show cause notice, the end result can be avoided only by filing returns for all six months along with the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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