Cancellation of Registration- Rule 68 of CGST Rules- In this petition, the petitioner has prayed for issuance of a writ, order or direction for setting aside the order pased by respondents.

Petitioner is a GST registration holder. He defaulted in filing of returns. For that reason a show cause notice was issued to him. After hearing the petitioner, the Authority has passed the impugned order. It was assailed in an appeal and the appeal was also dismissed.

It is not disputed that Rule 68 of the Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns – a notice in form GSTR-3A shall be issued electronically to a registered person who fails to furnish return under Section 39 or Section 44 or Section 45 or Section 52. In this case, impugned order has been passed without issuing electronic notice to the petitioner but by issuing registered postal notice.

It is admitted by the learned Standing Counsel for the State that in fact, no notice, as envisaged in Rule 68 of the Rules, was issued, rather a postal notice.

Held that- In that view of the matter, writ petition is allowed. The Authority concerned is directed to comply with Rule 68 of the aforesaid Rules and reconsider the matter of the petitioner, in accordance with law.