TaxTMI 
TaxTMI 
2026 (5) TMI 1159
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.... Counsel/Standing Counsel for the CGST appearing for respondent Nos. 2 and 3. 2. Having considered that this Court has disposed of similar matters and as agreed to by the learned counsel appearing for the parties, this writ petition is disposed of at the motion stage itself. 3. The petitioner is aggrieved by the order dated 29.05.2025 passed by the Superintendent, CGST and SGST Department, Pasighat Range, Arunachal Pradesh, whereby the GST Registration bearing GSTIN/UIN: 12CBPPT8479Q1ZC of the petitioner has been cancelled on account of failure to submit returns. 4. The petitioner has been carrying on business through its proprietorship firm under the name of M/s Luknu Buchi Enterprises, based at Likabali, Lower Siang District, Aru....
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....y this Court and therefore, prays for similar relief. 8. Mr. M. Kato, learned Dy. S.G.I. and Mr. S. C. Kayal, learned Senior Counsel/Standing Counsel for the CGST, fairly submit that the aforesaid order, in fact, covers the case of the petitioner. Therefore, they submit that the writ petition may be disposed of by granting similar relief to the petitioner. 9. Considering the submissions advanced by the learned counsel for the parties and upon perusal of the order dated 19.03.2026 passed in the case of Dug Rade (supra), wherein a similar issue as involved in the instant case was considered and disposed of, I deem it appropriate to dispose of this writ petition as it appears that the case relied on by the learned counsel for the petitio....
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....stered person, has not furnished returns for a continuous period of 6 (six) months. Rule 22 of the CGST Rules, 2017 has laid down the procedure for cancellation of the registration. 9. Rule 22 of the CGST Rules, 2017 being the bone of contention, is extracted herein below:- Rule 22: Cancellation of Registration (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 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] sh....
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.... deceased proprietor, as if the application had been submitted by the proprietor himself. 10. It is discernible from a reading of the proviso to subrule (4) of Rule 22 of the Rules of 2017 that if a person, who has been served with a show cause notice under Section 29(2)(c) of the Act, is ready and willing to furnish all the pending returns and to make full payment of the tax itself along with applicable interest and late fee, the officer, duly empowered, can drop the proceedings and pass an order in the prescribed Form Le Form GST REG-20. 11. The 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 ....
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....riod as stipulated under Section 73 (10) of the Central GST Act/State GST Act shall be computed from the date of the instant order, except for the financial year 2024-25, which shall be as pe Section 44 of the Central GST Act/State GST Act. The petitioners herein wou also be liable to make payment of arrears i.e. tax. penalty, interest and la fees." 8. Thus, in view of the submissions of learned counsel for both the parties, and taking note of the order dated 06.03.2026, passed by the Coordinate Bench of this Court in WP(C) No. 86(AP) of 2026, as well as the decision dated 18.10.2025, in Pankaj Mohan(supra), this Court is inclined to dispose of the present petition by directing the petitioner to file an appropriate application befo....