2026 (10) TMI 93

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....Petitioner: Mr. P Sundi. Advocate for the Respondent : Dy. S.G.I., Mr. B Sharma (C.G.C.) R-1, SC, State Tax, SC, GST. ORDER Heard Mr. P. Sundi, learned counsel for the petitioner; Ms. P. Agarwal, learned counsel for the respondent no. 1; and Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department, Government of Assam for the respondent nos. 2 - 4. 2. The petitioner is a r....

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....s and Services Tax [AGST] Act, 2017 has provided for 'Notice to Return Defaulters'. As per Section 46, AGST Act, where a registered person fails to furnish a return either under Section 39 or Section 44 or Section 45, a notice is to be issued requiring the registered person to furnish such return within fifteen days in such form and manner as may be prescribed by the Act. 6. The petitioner has ....

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.....08.2025 seeking clarification with respect to suo moto cancellation and the petitioner was directed to submit clarification by 12.08.2025 or appear before the Proper Officer on 06.08.2025. 9. Thereafter, an Assessment Order under Section 74 for the tax period : April, 2022 to March, 2023 came to be passed on 19.11.2025 pursuant to the Show Cause Notice dated 30.07.2025 determining the liabilit....

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....ll be lifted after the petitioner files return under sub-section [1] of Section 39 on the common portal. 11. As per sub-rule [4] of Rule 21A of the CGST Rules, 2017, the suspension of registration under sub-rule [2A] shall be deemed to be revoked upon completion of the proceedings by the Proper Officer under Rule 22 and such revocation shall be effective from the date on which the suspension ha....