Absence of Dubious Act: Calcutta HC Directs Restoration of GST Registration

Santu Das Vs Deputy Commissioner of State Tax (Calcutta High Court)

The Calcutta High Court addressed the cancellation of GST registration for Santu Das under the WBGST Act due to non-filing of returns over a six-month period. The petitioner had been served a show cause notice but did not respond, leading to the cancellation of the registration. The petitioner argued that they intended to comply with the Act’s provisions but had not communicated this due to the lack of a response to the show cause notice. Relying on a similar case precedent, the court decided to overturn the

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