Mohammad Javed Vs Union of India & Ors. (Calcutta High Court)
The writ petition challenged an order dated January 30, 2025, by which the petitioner’s GST registration under the CGST/WBGST Act, 2017 was cancelled due to failure to furnish returns for the prescribed periods. The petitioner submitted that he intended to continue his business and was willing to comply with statutory requirements by filing pending returns and paying all outstanding dues, including taxes, interest, late fees, penalty, and fine.
The Court noted that the cancellation was solely on account of non-filing of returns and that there was no allegation of tax evasion, fraud, or any dubious activity on the part of the petitioner. In such circumstances, the Court held that the petitioner should be given an opportunity to regularize compliance and seek restoration of registration.
Accordingly, the Court directed that if the petitioner files returns for the entire default period and pays all applicable dues within six weeks, the GST registration shall be restored, and the impugned cancellation order shall stand set aside. However, failure to comply within the stipulated time would result in automatic dismissal of the writ petition.
The Court further directed the GST authorities to activate the petitioner’s portal and login credentials within one week to facilitate compliance. The petition was disposed of with these directions.
