Ashis Roychowdhury Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court addressed a writ petition, Shri Ashis Roychowdhury Vs State of West Bengal & Ors., concerning the cancellation of the petitioner’s GST registration. The primary reason for the cancellation was the non-filing of tax returns. During the proceedings, the petitioner submitted that all outstanding revenue had been paid subsequent to the registration cancellation. Furthermore, the petitioner expressed willingness to pay any remaining dues, including potential penalties, to facilitate the restoration of their GST registration. In support of this plea, the petitioner’s counsel referred to a previous judgment dated April 9, 2024, passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya, which likely dealt with a similar issue of registration revocation and subsequent rectification.
Considering the submissions from both parties, the Calcutta High Court decided to dispose of the writ petition, WPA 30775 of 2024, by setting aside the orders issued by the concerned CGST/WBGST authorities that had led to the cancellation of the petitioner’s registration. The court further directed the respondent GST authorities to reinstate the petitioner’s GST registration and to reopen the GST portal for a period of 45 days from the date of communication of this order by the respondent’s counsel. This reopening is specifically to enable the petitioner to make the payment of any outstanding revenue, as well as any other dues, including penalties, that the respondent authority will indicate within a period of 15 working days. The court explicitly stated that if the petitioner fails to make the payment of the indicated dues within the stipulated timeframe, the respondent authority would be at liberty to block the portal again and proceed with the cancellation of the registration. The court concluded that there would be no order as to costs in this matter and instructed all parties to act based on a copy of the order downloaded from the official website of the High Court.
