2025 (4) TMI 1840

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....the Assam Goods and Services Tax Act, 2017 bearing registration No. 18CHEPD9229B1ZK and due to non-filing of GST returns for a continuous period of six months, the petitioner was issued with show cause notice dated 28.06.2021. Thereafter, the GST registration of the petitioner was cancelled vide Order No. ZA180821027655E dated 21.08.2021 without providing any opportunity of hearing to the petitioner. 3. Though the petitioner updated his return up to August, 2021 and tried to file revocation application, however, same could not be done as the time limit for filing revocation application was elapsed and in the meantime, the time to file appeal also elapsed. Accordingly, the present application is filed before this court. 4. The petition....

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....reference, Rule 22 of the CGST Rules, 2017 is quoted herein below in its entirety :- 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) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration ....

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.... Rule 22 of the CGST Rules 2017 that if a person who has been served with a show cause notice under Section 29(2)(c) of the CGST Act, 2017 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 i.e. Form GST REG-20. 9. The learned counsel for the parties have also referred to an Order dated 11.10.2023 passed in a writ petition, W.P.(C) no. 6366/2023 (Sanjoy Nath vs. The Union of India and others) wherein the petitioner therein was similarly situated like the present petitioner. 10. Having regard to the fact that the GST registration of the petitioner has....