TMI Blog2024 (2) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... r a period of 6 [six] months and more; the provisions contained in Rule 22 of the CGST Rules, 2017 which provides that if a noticee receiving a notice under Rule 22[1], furnishes all the pending returns and makes full payment of the tax dues, along with applicable interest and late fee, the proper officer is required to drop the proceedings; the undertaking given on behalf of the petitioner that he is ready and willing to comply such terms; and the orders passed by the coordinate benches of this Court as well as by this Court in similar matters whereby the writ petitions have been disposed of with a direction to the respondent authorities to revoke the cancellation of registration upon due payment of all statutory dues payable by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice on 15.01.2023 asking him to show cause as to why the registration certificate issued under the Central Goods and Services Tax [CGST] Act, 2017 in his favour should not be cancelled due to non-furnishing of returns in compliance of the provisions of Section 39 of the CGST Act, 2017 for a continuous period of 6 [six] or more months. The petitioner was thereby directed to furnish his reply within a period of thirty days from the date of service of the Show Cause Notice and was also asked to appear in person before the authority issuing the Show Cause Notice on 11.02.2023. Though the petitioner did not submit any reply in response to the Show Cause Notice dated 15.01.2023, the authority issuing the Show Cause Notice cancelled the GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner had filed its returns upto March, 2023 as allowed by the GST portal. After filing of the returns, the petitioner tried to file an application for revocation of his cancellation of GST registration. But the same could not be filed as the time limit prescribed for filing application for revocation of cancellation had already elapsed. Thereafter, the petitioner tried to approach the appellate authority to file an appeal under Section 107 of the GST Act, 2017. As the period of limitation to file an appeal under Section 107 of the CGST Act had already elapsed and the appeal could not be filed, the petitioner has approached this court by the present petition. 5. As per Section 29[2][c], an officer, duly empowered, may cancel the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 officer shall drop the proceedings and pass an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to pay the necessary dues under the CGST Act or the SGST Act, as the case may be, or both. These statutory dues are required to be paid by all entities, who are registered under the GST regime. Such payments of statutory dues contribute towards revenue. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner would not be deposited and properly accounted for and such a situation is not in the interest of the revenue. Therefore, in order that the petitioner is required to comply with his statutory obligations of payment of taxes under the GST regime, it would be necessary for the departmental authorities to reconsider the prayer of the petitioner for revocatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration. On such approach by the petitioner, the concerned authority will intimate the petitioner the total outstanding statutory dues, if any, standing in the name of the petitioner till the date of cancellation of registration and any other outstanding dues under the GST Act required to be paid by the petitioner. Upon such intimation, such amount shall be deposited by the petitioner within the time limit mentioned by the concerned authority and upon such payment of the statutory dues under the GST Act by the petitioner, the concerned authority will pass appropriate order to revoke the cancellation of registration, for restoring the GST registration of the petitioner. 12. With the observations made and directions given above, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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