2025 (7) TMI 1250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OK KUMAR PANDEY For the Petitioner : Mr. Brisketu Sharan Pandey, Advocate Mr. Prince Kumar Mishra, Advocate For the State : Mr. Pratyush Kumar, AC to GP-7 For the UoI : Mr. Anshuman Singh, Senior SC JUDGMENT ( Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner and learned AC to GP-7 for the State. 2. The petitioner in the present case is seeking the following reliefs : - "(i) For issuance of writ in the nature of certiorari or any other appropriate writ quashing/setting aside Order of Rejection of Application for Registration bearing Reference No. ZA1008240503711 dated 17.08.2024 (Annexure P/6) whereby and whereunder, application of petitioner for GST Registration has been rejected wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ute. The petitioner was registered with the Madhubani Circle and had a GST registration certificate vide Annexure 'P/1' to the writ application. It is the case of the petitioner that since his business did not go well, the GST returns could not be filed for a continuous period of six months. He was served with a show cause notice for cancellation of registration and subsequently the order of cancellation of registration was issued on 22.02.2023 vide Annexure 'P/2' to the writ application. So far so good, the petitioner has no grievance as regards the cancellation of his registration vide Annexure 'P/2'. 4. The grievance of the petitioner is that subsequently when he applied for a fresh registration after filing of the updated return and pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, let it be kept on the record. 8. The stand of Respondent No. 7 is that against the cancellation of previous registration, the petitioner did not file any revocation application nor did he file any appeal before the Appellate Authority. It is stated that since the petitioner had already got a registration on the same PAN which was cancelled due to non-compliance, the application for fresh registration was cancelled in accordance with CBIC Circular bearing No. 95/14/2019-GST dated 28.03.2019. The circular has been quoted extensively and the same is Annexure 'A' to the counter affidavit. 9. Learned AC to GP-7 submits that the petitioner could have also availed the amnesty scheme launched for restoration of cancelled registration. It is h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2) read with sub-rule (4) of Rule 9 of CGST Rules. ..." 11. On a bare reading of the circular, it is crystal clear that a fresh application for registration is not barred but what is required to be done by the Proper Officer is to record a finding that the application for revocation of cancellation of registration has not been filed and the conditions specified in clauses (b) and (c) of sub-section (2) of Section 29 of the Central Goods and Services Tax Act (in short 'CGST Act') are still continuing. 12. At this stage, this Court would reproduce Section 29(2) of the CGST Act hereunder for a ready reference:- "29. Cancellation Substituted by Act 12 of 2020, S. 121, for Cl.(c) (w.e.f 1-1-2021). Prior to its substitution, Cl. (c) read a....