2025 (12) TMI 1452

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....nication/order dated 04.03.2025, passed by the Superintendent of GST, Naharkatia Range, whereby the GST registration of the petitioner has been cancelled. 3. Having considered that similar matter has been disposed of by this Court and as agreed to by the learned counsel for the parties, this writ petition is taken up for disposal at the motion stage. 4. The petitioner is engaged in the business of execution of work contract in the name and style of M/S Mohan Electromech, a proprietorship firm. The petitioner is a registered assessee under the provisions of Central Goods and Service Tax Act, 2017 and the Assam Goods & Services Tax Act, 2017 bearing GST Registration No. 18BFUPM1376K1ZP. 5. The petitioner claims that he had been compl....

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.... cancellation of registration vide the impugned communication/order dated 04.03.2024 is not sustainable in view of the fact that the petitioner has complied with all the requirements by updating all returns, although quarterly, upto October to December, 2024. Therefore, the cancellation of registration may be directed to be revoked. 9. Mr. A. Jain, learned counsel appearing for the respondents, fairly submits that in view of the order passed by this Court in the similar matter, he would have no objection if the similar relief is granted to the petitioner. 10. I have considered the submission of learned counsel for the parties and also perused the order dated 26.11.2025 passed by this Court. 11. This Court having considered the case....

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....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 officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under Rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), (or under sub-rule (2A) of Rule 21A) cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty....

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....ing WP(C) No.6366/2023 (Sanjoy Nath vs. The Union of India and others) wherein the petitioner therein was similarly situated like the present petitioners. 12. Having regard to the fact that the GST registration of the petitioner has been cancelled under Section 29(2)(c) of the Act, for the reason that the petitioners did not submit returns for a period of 6 (six) months and more and the provisions contained in the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017 and cancellation of registration entails serious civil consequences, this Court is of the considered view that in the event the petitioners approach the officer, duly empowered, by furnishing all the pending returns and make full payment of the tax dues, along wit....