2026 (3) TMI 1308

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....nder Article 226 of the Constitution of India, the petitioner has prayed for setting aside and quashing the Order No.ZA1212240007896P, dated 31.12.2024, passed by the Superintendent, Itanagar Range, CGST and SGST Department, Arunachal Pradesh, and also prayed for issuing direction to the respondents to revoke the cancellation of registration as ordered by the aforesaid impugned order dated 31.12.2024. 3. Mr. Gunia, learned counsel for the petitioner submits that the petitioner is aggrieved by the aforementioned impugned order dated 31.12.2024, passed by the Superintendent, Itanagar Range, CGST and SGST Department, whereby the CGST registration of the petitioner was cancelled. 4. He also submits that the petitioner has been running a b....

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....mission of learned counsel for both the parties, this Court is carefully gone through the petition and the documents placed on record and also gone through the relevant provision of law. Also gone through the decision relied upon by the learned counsel for the petitioner. 7. It appears that vide order dated 31.12.2024 (Annexure-C), the GST registration of the petitioner was cancelled after issuing a Show Cause Notice, dated 07.10.2024 (Annexure-B). It also appears from the Annexures-D and E series of documents enclosed with the petition, that the petitioner has already filed the returns and also deposited the penalty amount. Further, from the Annexure-F, the order dated 06.03.2026, passed in WP(C) No. 86(AP) of 2026, it appears that this....

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....ng 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-rul (1), (or under sub-rule (24) of Rule 21A) cancel the registration, with effec....

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....e 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 Court is of the considered view that in the event the petitioners approach the ....