Calcutta HC Restores GST Registration as Procedural Defaults Are Curable

Bal Krishna Sunar Vs Superintendent (Calcutta High Court) The petitioner challenged an order dated 13 March 2025 cancelling his GST registration and also challenged the appellate order dismissing his appeal on the ground of limitation. The cancellation order recorded that a show cause notice had been issued, no reply had been filed by the petitioner, and the registration was liable to be cancelled because returns had not been filed for more than six months. The petitioner submitted that although an appeal had been filed under Section 107 of the Central Goods and Services Tax Act, 2017, it was ...