Failure to comply with Section 28(1) – GST Registration Cancellation:  Calcutta HC directs reconsideration

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 r...