2026 (3) TMI 404

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....nt, Arunachal Pradesh, through which the GST registration bearing GSTIN No. 12ASPPH5411D1Z8 of the petitioner was cancelled with effect from 31.12.2025. 3. The case of the petitioner is that he is engaged in the business of execution of work contracts in the name and style of M/s Mishmi Takin Enterprise, a proprietorship firm and has been complying with the provisions of the relevant Acts and Rules by discharging his tax liabilities as and when due. However, on 31.12.2025, the GST registration of the petitioner was cancelled by the Superintendent, Namsai Range, CGST and SGST Department due to non-filing of returns for a continuous period of six months. 4. The learned counsel for the petitioner submits that in similar situations and on....

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....hree thousand three hundred and seventy four) and Rs.3,500/- (Rupees Three thousand five hundred) only, respectively on the same date, i.e., 19.02.2026. 7. In view of the aforesaid, the learned counsel for the petitioner submits that since the petitioner has already paid the dues and filed the returns, a written representation dated 24.02.2026 was submitted before the respondent No. 3 requesting for reopening/restoration of the GST registration. However, the same has not yet been considered by the GST authorities. 8. Mr. Kipa, learned Standing Counsel, submits that since similar orders have been passed by this Court in identical matters, a similar direction can be issued to the GST authorities to consider the representation of the pet....

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....n 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 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),....

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.... pass an order in the prescribed Form i.e. Form GST REG-20. 11. The learned counsel for the parties have also referred to an Order dated 11.10.2023 passed in a writ petition being 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 Cou....