Surojit Das Vs Superintendent of Central GST & CX (Calcutta High Court)
The Calcutta High Court has declined to entertain a writ petition challenging the cancellation of a Goods and Services Tax (GST) registration for “Surojit Das.” The cancellation order, dated April 2025, stated that the declared place of business was found locked during physical verification and registered mobile numbers were non-existent/wrong. It also noted the petitioner’s failure to submit KYC documents during GST registration or for additional business places.
The petitioner contended that authorities failed to adhere to inspection rules and that a further visit would confirm he operates from the declared premises.
The Court, however, found that verifying whether the petitioner is indeed conducting business from the premises constitutes a disputed question of fact, which cannot be resolved in a writ petition under Article 226 of the Constitution. The Court emphasized that the GST Act provides a multi-tiered adjudication process, and the appellate authority is empowered to direct further inspections and accept additional evidence.
While dismissing the writ petition, the Court directed that if the petitioner files an appeal within four weeks, the appellate authority should hear and dispose of it expeditiously, preferably within 12 weeks, and conduct necessary inquiries regarding the business place.
