2026 (4) TMI 207

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....ase of the petitioner that he has been carrying out his business under the name & style, "M/s Anney Donyi Enterprises". He is the sole proprietor and is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017 bearing registration No. GSTIN 12ALEPY5099G1ZQ. 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. ZA1211240007176 dated 06.11.2024 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal ....

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....Being aggrieved, the petitioner has approached this Court by filing the present writ petition. 7. Shri Soki, 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. 8. Ms. K. Yamak, learned counsel appearing on behalf of Shri T. Kipa, learned Standing Counsel, CGST has, on the other hand, contended that the time limit for revocation of cancellation order has expired. 9. 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 r....

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....on 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 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 hei....