Calcutta HC set aside cancellation order, allows petitioners to file outstanding GST returns & pay dues

C.P. George & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) In the case of C.P. George & Anr. vs State of West Bengal & Ors., the Calcutta High Court addressed the cancellation of GST registration due to the non-filing of tax returns for six consecutive months. The petitioners challenged the show cause notice and cancellation orders, seeking relief to restore their GST registration. Referring to prior judgments, including Subhankar Golder vs Assistant Commissioner of State Tax and Rana Chowdhury vs State of West Bengal, the court emphasized a pragmatic approach to b...