HC directs revocation of GST Registration cancellation order on payment of interest & penalty

Arabinda Bhowmick Vs Deputy Commissioner (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order of the Appellate Authority dismissing the appeal of the petitioner on the technical ground of delay of four days by the Appellate Authority concerned under the WBGST Act which was filed against the order of the Adjudicating Authority canceling the registration of the petitioner for non-filing of return and imposing penalty and interest as a condition for revoking the order of cancellation of registration. On earlier date of hearing on 4th January, 2023, petitioner ...