Globus Logisys Pvt Ltd Vs Depury Commissioner of State Tax (Calcutta High Court)
In the case of Globus Logisys Pvt Ltd Vs Deputy Commissioner of State Tax, the Calcutta High Court addressed the issue of a pending application for revocation of GST registration cancellation. The petitioner’s registration was canceled on March 10, 2022, and a revocation application was filed on April 25, 2022. Despite a show cause notice issued on May 19, 2022, the application remained unresolved. The petitioner’s appeal against the cancellation was dismissed on March 27, 2023, due to a delay in submission. The court determined that the delay in addressing the revocation application, which had been pending for over two years, was unjustified. The court directed the respondents to expedite the decision on the revocation application within four weeks, ensuring the petitioner is given a fair hearing. The writ petition was disposed of with this directive, and all parties were instructed to follow the server copy of the order from the court’s official website.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. The petitioner’s registration under the WBGST/CGST Act, 2017 (hereinafter referred to as the “Said Act”) was cancelled by an order dated 10th March 2022. The petitioner, thereafter, had filed an application for revocation of the order of cancellation on 25th April 2022. It is in connection therewith, a show cause notice dated 19th May 2022 was issued by the department.
