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MANISH CHOUDHURY
Pawan Kumar Singh @ Sri Pawan Singh Son of Late Ganga Sagar Singh – Appellant
Versus
Union of India – Respondent
ORDER :
MANISH CHOUDHURY, J.
Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, CGST for all the respondents.
2. It is the case of the petitioner that he is the sole proprietor of a firm by the name, M/s Saffron Restaurant and he got himself registered as a dealer under the Central Goods and Services Tax Act, 2017 . When he applied for registration, the petitioner was issued a registration certificate in Form GST REG-06 with Registration no. 18AYBPS4596C3Z3 and GSTIN no. 18AYBPS4596C3Z3 w.e.f. 17.05.2018.
2.1. The petitioner was issued a show cause notice on 05.09.2023 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 terms 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 30 [thirty] days from the date of service of the said show cause notice and was also asked to appear in person before the authority issuing the show cause
Cancellation of GST registration under Section 29(2)(c) can be contested if the petitioner is willing to comply with filing requirements and pay dues.
GST registration can be restored if the taxpayer complies with filing requirements and pays outstanding dues, despite prior cancellation due to non-filing.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
If a taxpayer is ready to comply with GST filing requirements after cancellation for non-filing, the empowered officer may restore their registration under the CGST Rules.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision; failure to comply renders the order invalid.
The cancellation of GST registration must be supported by a reasoned order; failure to provide reasons renders the order illegal and violates principles of natural justice.
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