9911796707
TMI Blog2025 (5) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... name & style, "M/s Buntolia Traders". She is the sole proprietor and is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18GEHPS2800K1Z6. Because of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No. ZA181023008384X dated 11.10.2023 asking her to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the appointed date and time, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for revocation of cancellation is expired." 6. Being aggrieved, the petitioner approached this Court by filing the present writ petition. 7. Mr. Mishra, learned counsel for the petitioner has submitted that the petitioner is ready and willing to comply with all the formalities required as per proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. 8. As per Section 29 (2) (c), an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where any registered person, has not furnished returns for a continuous period of 6 (six) months. Rule 22 of the CGST Rules, 2017 has laid down the procedure for cancellation of the registration. 9. Rule 22 of the CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 order in FORM GST REG-20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 10. It is discernible from a reading of the proviso to sub-rule (4) of Rule 22 of the CGST Rules 2017 that if a person, who h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned authority within a period of 2 (two) months from today seeking restoration of her GST registration. If the petitioner submits such an application and complies with all the requirements as provided in the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, the concerned authority shall consider the application of the petitioner for restoration of her GST registration in accordance with law and shall take necessary steps for restoration of GST registration of the petitioner as expeditiously as possible. 14. With the observations made and the direction given above, the writ petition is disposed of. No cost. 15. It is needless to say that the period as stipulated under Section 73 (10) of the Central GST Act/State GST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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