2024 (2) TMI 1174

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....ner that the petitioner is a businessman having its place of business at Moran, District - Dibrugarh and he carries out business of works contract. For the purpose of carrying out his business, the petitioner got himself registered under the Central Goods and Services Tax [CGST] Act, 2017 with Registration no. 18IMBPS5029E1ZV. 2.1. The petitioner was issued a Show Cause Notice on 15.01.2023 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 compliance of the provisions of Section 39 of the CGST Act, 2017 for a continuous period of 6 [six] or more months. The petitioner was thereby directe....

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....er had suffered a lot financially. It was due to such reasons, the petitioner defaulted in complying with the provisions of the CGST 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 March, 2023 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 elapsed. Thereafter, the petitioner....

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....o 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 sub-rule (2A) of Rule 21A is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FO....

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....order. 8. Mr. Gogoi, learned Standing Counsel, CGST has not disputed the fact of passing orders by the coordinate benches of this Court, as mentioned in the preceding paragraph, in respect of similarly situated persons, whose GST registrations were cancelled on similar grounds. 9. The petitioner firm carries out works contracts. Under the GST regime, the petitioner was/would be 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 revenue. If the petitioner is not included within the GST regime, then any statutory dues that may be require....