2025 (9) TMI 1521

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....in the present proceeding has assailed an order dated 18.12.2024, issued by the Assistant Commissioner of State Taxes, Guwahati-A-9 i.e. the respondent no.4 under Section 29 of the Assam Goods and Services Tax Act, 2017, read with Rule 22 of the Assam Goods and Services Tax Rules Act, 2017, cancelling the registration of the petitioner under the GST Act. 3. The petitioner has also assailed an order dated 12.03.2025, passed by the Special Commissioner of State Taxes, Guwahati-A-9 i.e. the respondent no.3 under Section 30 of the Assam Goods and Services Tax Act, 2017, read with Rule 23 of the Assam Goods and Services Tax Rules Act, 2017, rejecting the application of the petitioner for restoration of his registration on the ground that the ....

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....y him vide 11.01.2025 and 30.01.2025, respectively, and had paid due taxes, thereon. 7. Accordingly, the petitioner contends that all due returns of the petitioner were updated till the date of cancellation of the GST registration. The petitioner on being made aware of the cancellation of its registration in the month of January, 2025, had submitted an online application on 30.01.2025, for revocation of the order for cancellation of registration, invoking the provision of Section 30 of the Assam Goods and Services Tax Rules Act, 2017. The receipt of the said application is contended to have been acknowledged by the respondent authorities. 8. The application dated 30.01.2025, submitted by the petitioner led to the issuance of a show-ca....

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.... "Rule 22: Cancellation of Registration (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule [1] shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper office....

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.... show cause notice under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017, is ready and willing to furnish all the pending returns and to make full payment of the tax itself along with applicable interest and late fee, the officer, duly empowered, can drop the proceedings and pass an order in the prescribed Form i.e. Form GST REG-20. 14. The learned counsel appearing for the parties have also referred to an Order, dated 11.10.2023, passed in WP(c) No. 6366/2023 [Sanjoy Nath vs. Union of India and others], and Order, dated 18.07.2025, passed in WP(c)3926/2025 [Dipjyoti Borah v. State of Assam & ors.]; wherein, the petitioners, therein, are similarly situated like the petitioner, herein. 15. Having regard to the fact tha....