2026 (9) TMI 1995

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..... Shiv Shankar Banerjee, Mr. Anurag Roy ORDER 1. Affidavit-of-service filed in court today be kept with the record. 2. The petitioner is the proprietor of M/s. Eastern Security Services. A show-cause notice under Form REG 17 was issued for non-filing of GSTR-3B and GSTR-1 for six months. Thereafter order of cancellation dated 22.10.2024 was passed. 3. Petitioner states that due to non-....

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.... where cancellation was set aside subject to the filing of return within six weeks with a direction to the respondent to reopen GST portal to enable such filing. 7. Learned counsel appearing for the respondents submits that cancellation of the registration of the petitioner under Section 29(2)(c) is valid due to continuous non-filing of returns. 8. The statutory remedy for revocation under S....

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....). 13. The said judgement holds that where the cancellation is for non-filing the assessee should be given one opportunity to file return and pay dues. 14. The second proviso to Rule 23(1) of the CGST Rules also supports restoration upon filing of return and payment of dues without insisting a separate revocation application. Revenue interest is protected by recovery of tax/interest/penalty.....