2026 (8) TMI 635

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....o. 1 and Mr. T. Kipa, learned standing counsel, CGST appearing for the respondent Nos. 2 & 3. 2. It is the case of the petitioner that he has been carrying out his proprietorship business under the name & style, "TOSD Enterprise". He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/ Arunachal Pradesh Goods and Services Tax (AGST) Act, 2017, bearing registration No. 12BRIPT2656K1ZG. On the reason of non-filing of GST returns for a continuous period of 6(six) months, the petitioner, herein, was served with a Show Cause Notice, bearing reference No. ZA1204250013655, dated 16-04-2025, asking him to furnish reply to the aforesaid Notice within a period of 30(thirty) days from the date of service of the Notice an....

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.... the same could not be filed as the time limit prescribed for filing of revocation application, had lapsed and a message was displayed on the screen "timeline of 270 days from the date of cancellation order provided to taxpayer to file application for revocation of cancellation is expired." 6. Being aggrieved, the petitioner, herein, has approached this Court by filing the present writ petition. 7. Mr. Lollen, learned counsel for the petitioner, has submitted that the petitioner is ready and willing to comply with all the formalities required as per the proviso to sub-rule (4) of Rule 22 of the Central Goods and Services Tax Rules, 2017. 8. As per the provisions of Section 29(2)(c) of the Central Goods and Services Tax Rules, 2017;....

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....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 subsection (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 o....

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....ax Rules, 2017, and cancellation of registration entailing serious civil consequences; this Court is of the considered view that in the event, the petitioner approaches 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 so empowered, has the authority and jurisdiction to drop the proceedings and pass an appropriate order in the prescribed Form. 12. In that view of the matter; this writ petition is hereby disposed of by providing that the petitioner, herein, shall approach the concerned authority within a period of 2(two) months from today seeking restoration of her GST registration. If the petitioner submits such an application....