Subhendu Dutta Vs Union of India & Ors. (Calcutta High Court)
The writ petition challenged an order dated May 24, 2024 cancelling the petitioner’s GST registration on the ground that the petitioner had failed to file returns for a continuous period of six months. The respondent opposed the petition on the ground of delay, submitting that the petitioner had approached the Court nearly two years after cancellation. The Court found that the delay had been satisfactorily explained and proceeded to decide the matter on merits. Relying on the Division Bench judgment in Subhankar Golder -Vs.- Assistant Commissioner of State Tax, the Court held that where registration is cancelled for failure to furnish returns for a continuous period of six months, an opportunity should be provided to remedy the breach.
Accordingly, the cancellation order was set aside subject to the petitioner filing returns for the entire period of default and paying the requisite tax, interest, fine, penalty and late fees within six weeks from receipt of the order. The respondents were directed to reopen the GST portal within two weeks to enable such compliance. Upon compliance, the jurisdictional officer was directed to restore the registration. The Court further directed that failure to comply within the stipulated period would result in automatic dismissal of the writ petition without further reference to the Court.
