Case Law Details
Subhankar Golder Vs Assistant Commissioner of State Tax (Calcutta High Court)
In the case of Subhankar Golder vs. Assistant Commissioner of State Tax, heard in the Calcutta High Court, the appellant challenged the cancellation of their GST registration under the provisions of the CGST & WBGST Act, 2017. The cancellation was based on the appellant’s failure to furnish returns for a continuous period of six months. Initially, the appeal filed before the statutory appellate authority was dismissed on the grounds of being belatedly filed, beyond the condonable period.
The appellant, represented by counsel, appealed this decision to the High Court. After hearing arguments from both parties, the Court deemed it appropriate to grant the appellant another opportunity to rectify the situation. The Court considered the appellant’s individual status as a small retailer of imitation jewelry in its decision. Recognizing the appellant’s circumstances, the Court decided to allow them the chance to address the default.
As a result, the Court allowed the appeal, the connected application, and the writ petition. The order cancelling the registration was set aside, contingent upon certain conditions. The appellant was required to file returns for the entire period of default, pay the requisite amount of tax, interest, fines, and penalties. If the appellant complied with these directions within three weeks from the receipt of the server copy of the order, their registration under the Act would be restored by the Jurisdictional Officer.
However, failure to comply with the directions would result in the dismissal of the writ petition and the appellant losing the benefits of the Court’s order. To facilitate compliance, the respondents were directed to open the portal for filing returns and remitting taxes, interest, penalties, and fines by the appellant.
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