Calcutta HC Directs Restoration of GST Registration with 45-Day Payment Window

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 res...