Calcutta HC Set Aside GST Registration Cancellation as No Allegation of Fraud or Tax Evasion

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 return...