2026 (6) TMI 838

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioners. Also heard Mr. K. Jain, learned counsel, appearing on behalf of Mr. S. C. Keyal, learned Standing Counsel, CGST, representing the respondent nos. 2 & 3. 2. The petitioner has approached this Court, aggrieved by the cancellation of his registration under CGST Act, 2017, vide an order dated 20.09.2022. 3. The petitioner's case is that the petitioner is engaged in Miscellaneous Trade registered under the provisions of the Central Goods and Services Tax Act, 2017, bearing Registration No. 18AADFH3326D5ZO being the registration certificate issued on 28.06.2022. The petitioner has been carrying out his business under the name & style "Holiday Air Travels" a partnership concern of which the petitioner is the managing partner, havi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....than Vs. State of Assam & Ors., (WP(C) No. 2575/2025), decided on 30.05.2025. 7. In the instant case, no affidavit has been filed by the CGST authorities as yet. 8. It may be relevant at this point of time to refer to certain provisions of CGST Act, 2017. Section 39(1) of CGST Act, 2017, inter alia, requires a registered vendor to furnish his returns for every calendar month or part thereof, electronically, of inward and outward supplies of goods and services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed. 9. Section 29(2)(c) empowers an officer, duly empowered, to cancel the GST registration of a person from such date, includi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncluding 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 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 provis....