2026 (3) TMI 1583

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....ed Standing Counsel, representing the Finance and Taxation Department. 2. The instant writ petition has been filed by the petitioners, challenging the cancellation of GST registration of the petitioners, vide order dated 07.12.2019, passed under Section 29 of the CGST/AGST Act, 2017 and the consequential withholding of legitimate contractual dues of the petitioners by the respondent authorities. 3. The petitioner no. 1 is a sole proprietorship concern carrying on business under the name and style of "M/s Apurba Enterprise", represented by it's sole proprietor, the petitioner no. 2 herein. The petitioner no. 2 is a small-time contractor earning his livelihood by undertaking minor contractual and supply works under various departments o....

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....st in Assam and Covid-19 pandemic as well as various other unavoidable circumstances prevailing at that point of time, the petitioners could not take effective steps to contest the proposed action for cancellation of registration by the respondent authorities. 5. It is contended that due to certain miscommunications with the Tax Consultant and not really understanding the effect of the show-cause notice as well as the cancellation of the GST registration, the petitioners could not effectively contest the aforesaid show-cause notice at that time and therefore, the GST registration has been cancelled. However, it is contended that at present, the petitioners are ready and very much willing to pay all the liabilities which are pending due a....

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.... 29, he shall issue a notice to such person 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....

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....dings and pass an order in the prescribed Form, i.e., Form GST REG-20. It is also seen from the aforementioned case relied by the petitioner that similar power is there with the concerned officer and the same can be resolved by adopting to Rule 22(4) of the Act of 2017. 9. Taking into account of the fact that the GST registration of the petitioner has been cancelled under Section 29(2)(c) of the Act, 2017, for the reason that the petitioners did not submit GST returns for the period of 6(six) months and more and the provisions contained in the proviso to sub-rule (4) of Rule 22 of the CGST Act, 2017 and cancellation of registration entails serious civil consequences, this Court is of the considered view that in the event of the petitione....