2026 (6) TMI 758

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....ed by the cancellation of the GST registration bearing No. 18AZPPS3106F1Z7 of the petitioner by an order dated 28.07.2025 passed by the Superintendent, CGST, Duliajan Range, 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. The petitioner is engaged in the business of providing Light Motor Vehicle on hiring under the name of M/s Ch. Mananbadra Singh, a proprietorship firm having its registered office at N.C Gaon, Kalyan Jyoti Path, Duliajan, Dibrugarh, Assam, and is an assessee duly registered under the Central Goods and Services Tax Act, 201....

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....d 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 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 Bench of this Court in the case of Dhirghat Hardware Stores (supra). The relevant paragraphs of the said judgment are reproduced hereinbelow: "...8. As per S....

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....istration, 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 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 a....

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.... 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 an application and complies with all the requirements as provided in the proviso to Rule 22(4) of the Rules, the concerned authority shall consider the application of the petitioners for rest....