2025 (12) TMI 815

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....i SC Keyal, learned Senior Standing Counsel, CGST appearing for the respondents. 2. It is the case of the petitioner that the petitioner is a Private Limited Company and an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AALCB3755H1ZF. On the reason 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. ZA181024006040F dated 18.10.2024 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a....

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.... the date of cancellation order provided to taxpayer to file application for revocation of cancellation is expired." Though the petitioner preferred appeal against the order dated 13.09.2024 however the same was dismissed as barred by limitation vide order-in-appeal dated 29.11.2025. 6. Being aggrieved, the petitioner has approached this Court by filing the present writ petition. 7. Ms. Sarma, 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 Subrule (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 ....

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....ion (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 mutandis, apply to the le....