TaxTMI 
TaxTMI 
2025 (7) TMI 1250
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....AD And HONOURABLE MR. JUSTICE ASHOK 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 petit....
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....." Brief Facts of the Case 3. The facts in this case are not in dispute. 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 h....
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....his Court his copy of the counter affidavit to assist the Court. 7. For the present, 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 als....
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....e may be considered as a ground for rejection of application for registration in terms of sub-rule (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 S....
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....uch period and in such manner as may be prescribed.]" 13. On perusal of Annexure 'P/6' to the writ application, it would appear that the same is a completely unreasoned order. No finding in terms of the requirement of the circular has been recorded by the Proper Officer. In fact, the reason for rejection of the fresh application of the petitioner as disclosed in the counter affidavit was not the issue mentioned in the notice seeking additional information/clarification/document from the petitioner. In this regard, Annexure 'P/5' would show that there was no reference of Section 29(2)(b) of the CGST/BGST Act, 2017. In fact, Annexure 'P/6' is an unreasoned order, hence, it is liable to be set aside. 14. This Court, therefore, sets aside....