Harekrishna Sahoo Vs State of West Bengal (Calcutta High Court)
The Calcutta High Court addressed the case of Harekrishna Sahoo vs. State of West Bengal, focusing on the petitioner’s registration cancellation due to alleged non-filing of revenue returns. The petitioner acknowledged the cancellation and stated that all due revenue had been paid. They also expressed willingness to settle any outstanding amounts required for registration restoration, citing a precedent set by a prior judgment from the Chief Justice and Justice Hiranmay Bhattacharyya. The court, after considering the arguments from both parties, decided to set aside the cancellation orders issued by the respondent CGST/WBGST authorities. The court directed the authorities to restore the petitioner’s registration and open the portal for a 45-day period. This window allows the petitioner to pay any remaining revenue dues, including penalties, as specified by the respondent authority within 15 working days.
The court’s directive is contingent on the petitioner fulfilling the payment obligations. If the petitioner fails to make the payments within the allotted 45-day period after the respondent authority communicates the due amount, the authorities are granted the right to re-block the portal and cancel the registration again. The court’s order aims to provide the petitioner an opportunity to rectify the situation by settling outstanding dues, while also ensuring compliance with revenue regulations. The judgment emphasizes a procedural approach, allowing for the restoration of registration upon fulfillment of financial obligations, and reiterates the authority’s right to re-impose penalties if the petitioner fails to comply. The court concluded by stating that there would be no order as to costs and instructed all parties to rely on the server copy of the order downloaded from the court’s official website.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
