2026 (3) TMI 827

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....g Counsel, C.G.S.T. 2. It is the case of the petitioner that the petitioner is a joint venture and has been carrying out its business under the name & style, "Sanjay-Rajendra-JV". The petitioner 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. 18ABEAS1394R1ZN. 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.ZA180824010745G dated 13.08.2024 asking the petitioner 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 on 10.09.2024 at 11.00. It was....

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....psed 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 subrule (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 the Act, an officer, duly empowered, may c....

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....y 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 interest and late fee, the proper office....

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....d 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 petitioner approach the 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. 14. In such view of the....