2026 (3) TMI 728

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....Ms. M. Das, on behalf of Shri S. K. Medhi, learned CGC for the respondent no. 1. 2. As per the facts projected, the petitioner is carrying out its business under the name & style, "Panchatantra Tours & Travels" and the sole proprietor is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AEOPD9468F2Z0. 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. ZA181123009779D dated 13.11.2023 asking it to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and to appear for personal hearing o....

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....tition has been filed. 6. Ms. Mamoni Das, 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 Chetia, the learned Senior Standing Counsel has opposed the writ petition and further has raised the issue of delay in approaching the Court. 7. As per Section 29(2)(c) of the Act, an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where any registered person, has not furnished returns for a continuous period of 6 (six) months. Rule 22 of the CGST Rules, 2017 has laid down the procedure....

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....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 legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself." 9. It is di....