GST/Indirect Tax : Non Filing of Returns and Cancellation of Registration

GST/Indirect Tax : Non Filing of Returns and Cancellation of Registration

The case of S.D. Enterprise v. Union of India [2025] GCtR 1455 (Gauhati) dealt with situation where due non-filing of returns, registration was cancelled. After discussing S.29(2)(c) of CGST Act, 2017 and Rule 22 of CGST Rules, 2017, opportunity was given to approach the officer for restoration of GST Registration.

It was held that if a person, who has been served with a show cause notice under Section 29(2)(c) of the CGST Act, 2017, is ready and willing to furnish all the pending returns and to make full payment of the tax 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.