TaxTMI 
TaxTMI 
2026 (7) TMI 1525
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....nt No. 1 and Mr. H. Ape, learned Standing Counsel, CGST for the respondent Nos. 2 & 3. 2. Having considered that this Court has disposed of similar matters and as agreed to by the learned counsel appearing for the parties, this writ petition is disposed of at the motion stage itself. 3. The petitioner is aggrieved by the action of the respondent authorities whereby the GST Registration bearing GSTIN No. 12CGXPR3582D1Z1 of the petitioner was suspended vide order dated 14.01.2023 passed by the Superintendent, CGST & SCGST, Arunachal Pradesh, on account of failure to furnish returns for a continuous period of six months. 4. The petitioner has been carrying on business under the name and style of M/s BSMD, Old Market, Basar, Leparada D....
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....e business on a regular basis and, as a result, could not attend to the statutory compliances within the stipulated period. He submits that the petitioner had to frequently visit the native village at Jania, Barpeta, Assam, for taking care of aged and ailing parents, which also contributed to the delay in furnishing the returns. 8. Learned counsel for the petitioner submits that the default in furnishing the returns was neither wilful nor deliberate and that there was no intention on the part of the petitioner to evade payment of tax. He submits that the petitioner is ready and willing to furnish all pending returns and make payment of the applicable tax, interest, late fees and other statutory dues, if an opportunity is granted. 9. L....
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....ion may be disposed of by granting similar relief. 12. Considering the submissions advanced by the learned counsel for the parties and upon perusal of the order dated 19.03.2026 passed in WP(C) No. 108(AP)/2026, wherein a similar issue as involved in the instant case was considered and disposed of, this Court deems it appropriate to dispose of the present writ petition as the case relied upon by the learned counsel for the petitioner would cover the case of the present petitioner. The relevant paragraphs of the said order are reproduced hereinbelow:- "7. It appears that vide order dated 31.12.2024 (Annexure-C), the GST registration of the petitioner was cancelled after issuing a Show Cause Notice, dated 07.10.2024 (Annexure-B). ....
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....ule 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 is no longer liable to be registered or his registration is liable to be cancelled, the proper officer sh....
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....f the Act, 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 Le Form GST REG-20. 11. The learned counsel for the parties have also referred to an Order dated 11.10.2023 passed in a writ petition being WP(C) No. 6366/2023 (Sanjoy Nath vs. The Union of India and others) wherein 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 fo....
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.... liable to make payment of arrears i.e. tax. penalty, interest and la fees." 8. Thus, in view of the submissions of learned counsel for both the parties, and taking note of the order dated 06.03.2026, passed by the Coordinate Bench of this Court in WP(C) No. 86(AP) of 2026, as well as the decision dated 18.10.2025, in Pankaj Mohan(supra), this Court is inclined to dispose of the present petition by directing the petitioner to file an appropriate application before respondent Nos. 2 and 3 within a period of 15 (fifteen) days from the date of passing of this order for restoration of his GST registration. 9. Upon such application being filed, the respondent authorities shall verify and consider the same in accordance with law....