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Case Law Details

Case Name : Prasanta Das Vs Superintendent, Range-V CGST & CX (Calcutta High Court)
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Prasanta Das Vs Superintendent, Range-V CGST & CX (Calcutta High Court)

Introduction: On May 8, 2024, the Calcutta High Court delivered a significant judgment in the case of Prasanta Das Vs. Superintendent, Range-V CGST & CX. The case revolved around the cancellation of GST registration of Prasanta Das, a small businessman and works contractor, due to non-filing of returns during the Covid-19 period. This judgment highlights critical procedural issues and emphasizes the rights of taxpayers under the Central and West Bengal Goods and Services Tax Act, 2017.<

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