Biswajit Basu Vs Superintendent of Central Goods and Services Tax & Central Excise (Calcutta High Court)
In the case of Biswajit Basu Vs Superintendent of Central Goods and Services Tax & Central Excise, the Calcutta High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns for over six months. The registration was canceled by an order on January 15, 2020, following a show cause notice, and the petitioner’s appeal against the cancellation was rejected on April 15, 2024, for being time-barred. The petitioner argued that the cancellation occurred during the pre-COVID period, hindering his response. The court noted that the petitioner had not evaded tax but failed to comply with return filings. The court, emphasizing the importance of business continuity and revenue recovery, set aside the cancellation order. The court directed that the petitioner’s registration be restored, subject to filing returns for the default period and paying the required tax, interest, fines, and penalties within four weeks. The court also directed the tax authorities to activate the portal to enable compliance, failing which the petition would be dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. The present writ petition has been filed, inter alia, challenging not only the order dated 15th January, 2020 cancelling registration of the petitioner under the provision of the WB GST/CGST, 2017, hereinafter referred to as the „said Act’ but also the appellate order dated 15th April, 2024 rejecting the appeal under Section 107 of the said Act.
