TaxTMI 
TaxTMI 
2026 (6) TMI 1493
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....learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. K. Jain, learned counsel on behalf of Mr. S.C. Keyal, learned Senior Counsel & Special Counsel, CGST for the respondent nos. 2, 3 & 4. 2. The petitioner is a registered assessee under the provisions of the Central Goods and Services Tax [CGST] Act, 2017 ['the CGST Act', for short]/State Goods and Services Tax [SGST] Act, 2017 ['the SGST Act', for short] and on an application, he was provided GST Registration no. 18BGMPP1785L1ZL. 3. On 07.07.2025, a Show Cause Notice was issued to the petitioner by the Proper Officer in Form GST REG-17/31 in terms of Rule 22[1]/sub-rule [2A] of the GST Rules. In the said Show Cause Notice, without providing details of the specif....
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....liable to be rejected for the following reason : '1. Reason for revocation of cancellation - Others [please specify] - It is observed that all Govt. Dues has not been paid. Therefore, you are requested to submit proof of payment of Late fees of GSTR-1 and interest paid if any'. The petitioner was directed to furnish a reply within seven working days from the date of service of the notice issued under Rule 23[3] in Form GST REG-23. The petitioner was also directed to appear before him on 12.03.2026. 6. It is submitted on behalf of the petitioner that the petitioner was under the bona fide belief that as he had submitted all the GST returns as allowed by the GST portal, which appeared to be the reason for cancellation of the GST Registrati....
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....tion [1] of Section 39 of the CGST Act for each month or part thereof, has not furnished returns for a continuous period of six months. 9. In the case in hand, neither in the Show Cause Notice dated 07.07.2025 nor in the Order for cancellation of GST Registration dated 19.11.2025, the month and the period during which the petitioner did not file monthly returns were not mentioned. The main object for serving a show cause notice upon a noticee is to make aware the noticee the precise case set up against him so to afford him an effective opportunity to respond to the notice. Merely stating that it has come to the notice of the Proper Officer that it appeared that the Registration is liable to be cancelled without detailing out the alleged ....
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....Rules, a registered person whose registration is cancelled by the Proper Officer can submit an application for revocation of cancellation of the registration in Form GST REG-21 within a period of ninety days from the date of service of the order of cancellation of the registration. The first proviso thereof permits extension of the period of another one-hundred-eighty days provided sufficient cause being shown to the Commissioner or an officer authorized by him in that behalf. 13. The application of the petitioner for revocation of cancellation of GST Registration was admittedly within a period of ninety days from 19.11.2025. Therefore, the Proper Officer is to give consideration to the said application as per Section 30 of the CGST Act ....
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.... that all Government dues were not paid and the petitioner was requested to submit proof of payment of late fees of GSTR-I and interest paid, if any. No specific details about the Government dues were mentioned in the Show Cause Notice. The Show Cause Notice was followed by the impugned Order dated 16.03.2026 which reads as under:- Order of Rejection of Application for Revocation of Cancellation You have not replied to the notice issued vide reference no. ZA180226062931H dated 27.02.2026 within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act. 15. The Proper Officer had simply rejected the application for revocation of cancellation of GST Registratio....