GST Registration Won’t Be Cancelled for Non-Filing If No Tax Evasion: Calcutta HC

Pranabesh Sarkar Vs Superintendent CGST & CX (Calcutta High Court) In the case of Pranabesh Sarkar vs. Superintendent CGST & CX, the Calcutta High Court addressed the cancellation of GST registration due to non-filing of returns. The petitioner’s registration was revoked after failing to file returns for six months. The petitioner argued that the cancellation was unjust as there was no evidence of tax evasion. Relying on a previous judgment, the Court decided that cancellation should be reconsidered if the petitioner files the overdue returns, pays the outstanding tax, interest, and ...