D.D. Construction Vs Union of India And 3 Ors. (Gauhati High Court)
Gauhati High Court held that cancellation of GST registration u/s. 29(2)(c) of the CGST Act, 2017, for non-furnishing of GST returns for continuous period of six months, entails serious civil consequences. Thus, writ disposed of and petitioner directed to seek restoration of GST registration.
Facts- Assesee registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Present petition is preferred by the petitioner/ assessee mainly contesting cancellation of GST registration. Notably, GST registration of the petitioner was cancelled for not furnishing returns for a continuous period of 6 (six) or more months.
Conclusion- Held that the GST registration of the petitioner has been cancelled under Section 29(2)(c) of the CGST Act, 2017 for the reason that the petitioner did not submit returns for a period of 6 (six) months and more; and the provisions contained in the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017 and cancellation of registration entails serious civil consequences, this Court is of the considered view that in the event the petitioner approaches the officer, duly empowered, by furnishing all the pending returns and make full payment of the tax dues, along with applicable interest and late fee, the officer duly empowered, has the authority and jurisdiction to drop the proceedings and pass an order in the prescribed Form. Thus, in such view of the matter, this writ petition is disposed of by providing that the petitioner shall approach the concerned authority within a period of 2 (two) months from today seeking restoration of his GST registration.
