TaxTMI 
TaxTMI 
2026 (2) TMI 1391
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....ner and Shri S. C. Keyal, learned Senior Standing Counsel, CGST for the respondent nos.2 to 4. Ms. M. Das, learned counsel is present for the Union of India on behalf of Shri S.K. Medhi, learned CGC. 2. It is the case of the petitioner that the petitioner has been carrying out his business under the name & style, "M/S Gautam Enterprise". He is the sole proprietor and is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017bearing registration No. 18APUPG1878B2ZM. 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. ZA180424006177P dated 05.04.2024 asking him to furnish re....
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.... filing of revocation application was elapsed and a message was 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." 6. Being aggrieved, the petitioner has approached this Court by filing the present writ petition. 7. Shri 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. On the other hand, Shri Keyal, the learned Senior Standing Counsel has opposed the writ petition and further has raised the issue of delay in approaching the Court. 8. As per Section 29(2)(c) of ....
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.... a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be 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 intere....
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....e officer, duly empowered, by furnishing all the pending returns and make full payment of the tax dues, along with applicable interest and late fee, the officer duly empowered, may consider to drop the proceedings and pass an appropriate order in the prescribed Form. 13. In such view of the matter, this writ petition is disposed of by providing that the petitioner shall approach the concerned authority within a period of 2 (two) months from today seeking restoration of her GST registration. If the petitioner submit such an application and complies with all the requirements as provided in the proviso to Rule 22 (4) of the Rules, the concerned authority shall consider the application of the petitioner for restoration of GST registration in....