2026 (6) TMI 630

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.... Counsel for respondent No. 1, and Mr. S. C. Keyal, learned Standing Counsel CGST for the respondent Nos. 2, 3 & 4. 2. Being aggrieved by the cancellation of the GST registration bearing No. 18AYKPD8297Q1ZC of the petitioner by an order dated 30.03.2022 passed by the Superintendent, CGST, Naharkatia Range and the order of the rejection of the appeal being Appeal No. 178/GHY(A)/ADC/GSTP/DIB/2026, dated 29.04.2026 passed by the Additional Commissioner (Appeals) CGST, C.Ex. & Customs, Guwahati, this petition is filed. 3. As the similar issue has already been decided by a Coordinate Bench of this Court and as agreed to by the learned counsel for the parties, this writ petition is considered and disposed of at the motion stage itself. 4....

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....ocation of GST cancellation, however same could not be filed as the time limit prescribed for filing of application for revocation had elapsed. 7. Mr. Mishra, learned counsel, submits that the petitioner is ready and willing to comply with all the formalities as per proviso to sub-rule (4) of Rule 22 of the CGST Rule, 2017. 8. By relying on the judgment and order, dated 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 grant of similar relief to the present petitioner. 9. Mr. S. C. Keyal, learned Standing Counsel CGST, fairly submits that ....

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....thin 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-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. ....

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....rein 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 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 consid....