HC Sets Aside Order Canceling GST Registration with Condition of Filing Returns & Payment of Dues

Subhashis Mojumder Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court recently overturned the GST registration cancellation of Subhashis Mojumder, which had been imposed on 27th May 2020 for failing to file returns over six months. Despite the initial cancellation, the court found that the petitioner had shown interest in compliance. The court referred to a previous judgment in Subhakar Golder v. Assistant Commissioner of State Tax and decided that the registration should be restored if the petitioner files all overdue returns and pays the necessary tax, interest...