Chhabi Rani Kundu Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court addressed a writ petition filed by Chhabi Rani Kundu, challenging the cancellation of her GST registration due to non-filing of returns. The petitioner argued that she had since paid all due revenue and expressed willingness to settle any remaining liabilities to reinstate her registration. She referenced a prior judgment from the same court, indicating a precedent for restoring registration in similar circumstances. The court acknowledged the petitioner’s submissions and the cited judgment, leading to a directive aimed at resolving the dispute.
In its order, the Calcutta High Court set aside the cancellation orders issued by the GST/WBGST authority. The court instructed the authority to restore the petitioner’s GST registration and open the online portal for 45 days. This period would allow the petitioner to pay any outstanding revenue, including penalties, as specified by the authority within 15 working days. The court also clarified that if the petitioner failed to make the required payments within the allotted time, the GST authority would be permitted to re-block the portal and cancel the registration again. The court’s decision aimed to provide the petitioner with a reasonable opportunity to rectify the non-compliance while also ensuring that due revenue was collected. The court did not impose any costs and directed all parties to act based on the order downloaded from the court’s official website.
