Shantanu Dey Vs Assistant Commissioner of State Tax (Calcutta High Court)
In the case of Shantanu Dey Vs Assistant Commissioner of State Tax, the Calcutta High Court addressed the appellant’s challenge against the cancellation of his GST registration. The appellant’s registration was annulled because he failed to comply with the provisions of Section 28(1) of the WBGST Act, 2017, and Rule 19(1) of the WBGST Rules, 2017, which mandate notifying the authorities of any change in the place of business. Despite this non-compliance, the Court, considering the appellant’s longstanding registration, granted him one final opportunity. The Court directed the appellant to submit the necessary application and documentation to the original authority within three weeks. The Assistant Commissioner of State Tax, Serampore Charge, was instructed to review and decide on the application on its merits, without being influenced by previous orders. This decision underscores the importance of adhering to procedural requirements under the GST law while also showing the Court’s willingness to offer a last chance for rectification.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. The appellant has filed this appeal challenging an order passed by the learned Single Bench dated 2nd April, 2024 in W.P.A. 7480 of 2024 declining to grant any interim order and direction has been issued to file the affidavits.
