Balaji Polycon & Ors. Vs Assistant Commissioner of State Tax (GST) (Calcutta High Court)
The Calcutta High Court has overturned the cancellation of GST registration for Balaji Polycon & Ors., instructing tax authorities to restore the firm’s registration on the portal. The company had challenged the cancellation order from February 17, 2023, the rejection of its revocation application on May 15, 2023, and the subsequent appeal dismissal on May 21, 2024.
Initially, the cancellation was based on allegations of fraud, willful misstatement, and suppression of facts, stemming from an inability to verify the business activity at the registered premises during a visit on January 4, 2023. However, the High Court intervened, directing physical verification of the petitioner’s business premises. Following a second verification, a report dated February 25, 2025, confirmed the existence of Balaji Polycon’s business entity at the notified address.
Considering this new evidence, the Court determined that the grounds for cancellation were no longer valid. Consequently, the cancellation order and all subsequent related orders were set aside. The jurisdictional officer is now directed to reactivate Balaji Polycon’s registration on the GST portal. This restoration is conditional upon the petitioners’ undertaking to file all due returns and pay applicable tax, interest, fines, and penalties within four weeks of their registration being activated. The ruling aims to ensure compliance while addressing the factual basis of the initial cancellation.
