Page No.# 1/6 GAHC010251452025 2025:GAU-AS:17164 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6516/2025 AJOY KUMAR DEB S/O- MR. DHANANJOY DEB, RESIDENT OF RONGPUR PART-IV, RONGPUR, DIST. CACHAR, ASSAM, PIN- 788009. VERSUS UNION OF INDIA AND 2 ORS REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE (DEPT. OF REVENUE) NORTH BLOCK, NEW DELHI. 2:PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001. 3:SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX SILCHAR-II RANGE SILCHAR DIVISION ASSA Advocate for the Petitioner : MR. SHANTANU SARMA, MR. A LAL Advocate for the Respondent : DY.S.G.I., SC, GST Page No.# 2/6 BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR ORDER Date : 10.12.2025 Heard Mr. S. Sarma, learned counsel for the petitioner and Mr. S. Chetia, learned Standing Counsel, CGST, appearing for the respondent nos.2 & 3 as well as Mr. S. S. Roy, learned CGC, appears for respondent no.1. 2. It is the case of the petitioner that he is carrying on a proprietorship business of supply of construction materials in the name of M/s JMB Traders. The said firm is projected to be registered under the Central Goods and Service Tax Act, 2017, (CGST vide Registration No.18BBQPD0134G1ZX w.e.f. 16.08.2018. On the ground of non filing of his GST returns for a continuous period of 6 (six) months, the petitioner was issued with a show-cause notice dated 02.03.2023, requiring him to reply within a period of 30 (thirty) days from the date of service of the same. It was further stipulated in the said notice that, in the event, the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the appointed date and time, the case would be decided ex-parte on the basis of available records and on merits. The petitioner not having responded to the notice as issued in the matter, the Superintendent of CGST-2, Silchar, proceeded vide order dated 22.04.2023 to cancel the GST registration of the petitioner for not furnishing the returns continuously for a period of more than 6(six) months. 3. The petitioner in writ petition has further projected that the show-cause notice dated 02.03.2023 was not served upon him physically but was only uploaded in the GST portal. He submits that there was no communication made of any such notice being uploaded in the portal. The petitioner also projects that on Page No.# 3/6 account of the ailments suffered by him during the relevant point of time, the petitioner was not able to access the GST portal and accordingly, was unaware of the uploading of the show-cause notice dated 02.03.2023, therein. He also submits that it is for the said reason that he had fail to submit his reply and also the returns during the period for which default has been highlighted. The petitioner further submits that during the later part of December 2024 when he had resumed his business after recovering from his ailments, he found his GST registration to have been cancelled. 4. The petitioner, thereafter cleared all the pending returns till April 2023 and no tax being payable by him, he had only paid the late fines or penalties involved. The petitioner thereafter preferred an appeal under Section 107(1) of the Act before the Commissioner(Appeal) on 23.01.2025, however the said appeal being filed beyond the period of limitation prescribed, came to be dismissed on the ground of delay. It is under the said circumstances that the petitioner has approached this Court by way of instituting the present writ petition. 5. Mr. Sarma, learned counsel for the petitioner, has submitted that the petitioner is ready and willing to comply with all the formalities required as per the proviso to sub-rule(4) of Rule 22 of the Central Goods and Services Tax Rules, 2017. 6. As per the provisions of Section 29(2)(c) of the Central Goods and Services Tax Rules, 2017; 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 Central Goods and Services Tax Rules, 2017, has laid down the procedure for cancellation of the registration. The said Rule, being relevant, is extracted hereinbelow: “Rule 22: Cancellation of Registration (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show Page No.# 4/6 cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule [1] shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under Rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), (or under sub-rule (2A) of Rule 21A) cancel the registration, with effect from a date to be determined by him and notify the taxable person, 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 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.” 7. It is discernible from a reading of the proviso to sub-rule(4) of Rule 22 of the Central Goods and Services Tax Rules, 2017, that if a person, who has been served with a show cause notice under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017, is ready and willing to furnish all the pending returns and to make full payment of the tax, if any, itself along with applicable interest and late fee, the officer, duly empowered, can drop the proceedings and pass an order in the prescribed Form i.e. Form GST REG-20. Page No.# 5/6 8. Page No.# 5/6 8. The learned counsel appearing for the parties have also referred to an Order dated 24.07.2025 passed by this Court in WP(C) No.3572/2025 [Smti Jinny Daimary -vs-State of Assam and 2 Others]. 9. Having regard to the fact that the GST Registration of the petitioner, herein, has been cancelled under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017, for the reason that he did not submit returns for a period of 6(six) months, or, more, and the provisions contained in the proviso to sub-rule(4) of Rule 22 of the of the Central Goods and Services Tax Rules, 2017; cancellation of registration entailing 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 so empowered, has the authority and jurisdiction to drop the proceedings and pass an appropriate order in the prescribed Form. 10. In that view of the matter, this writ petition is hereby disposed of by providing that the petitioner, herein, shall approach the concerned authority within a period of 2(two) months from today seeking restoration of his 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 Central Goods and Services Tax Rules, 2017; the concerned authority shall consider the application of the petitioner, herein, for restoration of his GST Registration and pass necessary orders in accordance with law. 11. The entire process be completed expeditiously and preferably within an outer limit of 60(sixty) days from the date of receipt of a certified copy of this order. 12. It is needless to say that the period as stipulated under the provisions of Section 73(10) of the Central Goods and Services Tax Act/State Goods and Services Tax Act, shall be computed from the date of this order, except, for the financial year Page No.# 6/6 2024-25, which shall be as per the provisions of Section 44 of the Central Goods and Services Tax Act/State Goods and Services Tax Act. The petitioner, herein, shall also be liable to make payment of arrears i.e. tax, penalty, interest and late fees. 13. With the above directions, the instant writ petition, accordingly, stands disposed of. JUDGE Comparing Assistant