2025 (8) TMI 793

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....appearing on behalf of Mr. S.K. Medhi, learned counsel for respondent No.1 and Mr. S.C. Keyal, learned senior Standing counsel, Finance Central Goods & Services tax, for the respondent Nos. 2 & 3. 2. It is the case of the petitioner that the petitioner is a partnership firm and is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AAKFT0291JIZU. Because of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No. ZA1809220035899 dated 06.09.2022 asking to furnish reply to the aforesaid notice within a period of 7 (seven) days from the date of service of notic....

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....displayed in the screen "timeline of 270 days from the date of cancellation order provided to taxpayer to file application for revocation of cancellation is expired." The petitioner preferred an appeal, however, same was rejected vide order dated 10.07.2025. 6. Being aggrieved, the petitioner approached this Court by filing the present writ petition. 7. Mr. Mishra, learned counsel for the petitioner has submitted that the petitioner is ready and willing to comply with all the formalities required as per proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. 8. As per Section 29(2)(c), an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where....

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....paid under sub-section (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 FORM GST REG-20 : Provided that where the person instead of replying to the notice served under sub rule (1) for contravention of the provisions contained in Clause (b) or Clause (c) of sub- section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20. (5) The provisions of sub-rule (3) shall, mutatis mutan....