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Calcutta HC Directs Restoration of GST Registration After Petitioners Prove Business Existence
Case Law Details
- Case Name
- Balaji Polycon & Ors. Vs Assistant Commissioner of State Tax (GST) (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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 ...
