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2021 (2) TMI 984 - HC - GSTValidity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - Seeking to permit the petitioner to remit the arrears of tax within a time frame fixed by this Hon'ble Court - Rule 22 of the GST and ST Rules 2017 - HELD THAT:- The petitioner's establishment came to be registered on 04/07/2020 and accordingly registration certificate, Ext.P1 came to be issued in its favour. On 11/02/2021, a notice in Form GST REG-17/31 came to be issued to the petitioner asking it to show-cause as to why its registration should not be canceled. The show-cause notice mention the reason for intended cancellation of registration as "any tax payer other than composition tax payer has not filed returns for a continuous period of six months". The petitioner is directed by this show-cause notice to furnish the reply within 30 days and to appear before the proper officer on 26.03.2021. In the interregnum, registration of the petitioner is suspended by the proper officer. It is thus clear that, in the event the registered persons fail to file returns for a continuous period of six months, the proper officer can cancel the registration, but that has to be done by granting opportunity of hearing to the registered person. Rule 22 of the GST and ST Rules 2017 deals with procedure for cancellation of registration and as per requirement of this Rule, the registered person is required to be issued with a show-cause notice requiring him to show-cause as to why the registration shall not be canceled - In the wake of these statutory provisions, there are no fault on the part of the proper officer in issuing the show-cause notice at Ext.P3 asking the petitioner to show-cause as to why the registration of the establishment should not be canceled. The petitioner is permitted to approach the proper officer for preponement of date of hearing by submitting his reply to the show-cause notice - petition dismissed.
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