2026 (4) TMI 787

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....r the respondents. 2. Being aggrieved by the cancellation of the GST registration bearing No. 12AAHPA4001C1ZY of the petitioner by an order No. ZA120424001001R, dated 20.04.2024, passed by the Superintendent, Goods and Service Tax, Bhalukpong Division, this writ petition has been filed. 3. As a similar issue has already been decided by this Court and as agreed to by the learned counsels for the parties, this writ petition is considered and disposed of at the motion stage itself. 4. The petitioner is engaged in the business of execution of Works Contract Services under the name and style of M/s KCA Infrastructure, a proprietorship firm having its registered office at Patel Engineering Ltd., Kimi, West Kameng, Arunachal Pradesh and i....

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....ted 17.10.2025, passed in the case of Dhirghat Hardware Stores & Anr. Vs. Union of India & 3 Ors., in WP(C) No. 5944/2025, Mr. Mishra, learned counsel submits that this Court had allowed the writ petition in a similar matter and therefore, prays for the grant of similar relief to the present petitioner. 9. Mr. T. Kipa, learned Standing Counsel, Central Excise and Customs, fairly submits that the case of Dhirghat Hardware Stores (supra), as relied by the learned counsel for the petitioner, has been rendered on similar facts and law, which would cover the case of the present petitioner. 10. Considered the submissions of the learned counsel for the parties and also perused the judgment and order dated 17.10.2025 passed by a Coordinate Be....

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....bmitted under Rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), (or under sub-rule (2A) of Rule 21A) cancel the registration, with effect from a date to be determined by 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 ....

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....e 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 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. 13. In such view of the matter, this writ petition is disposed of by providing that the petitioners shall approach the concerned authority within a period of 2 (two) months from today seeking restoration of her GST registration. If the petitioners submit such a....