TMI Blog2021 (2) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is even now, ready and willing to file all returns and to pay tax which is due and payable by them. According to the learned counsel for the petitioner, the respondent ought not to have issued notice at Ext.P3 suspending its registration as it is affecting his business. The petitioner, therefore, prays for quashing and setting aside the communication at Ext.P3. 3. The learned Government Pleader opposed the petition by contending that the communication at Ext.P3 is only a notice in GST Form No. GST REG-17/31 issued under Rule 22(1) of the GST Rules. According to the learned Government Pleader, Section 29 of the GST Act 2017 empowers the proper officer to cancel the registration after issuing necessary show-cause notice on failure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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