Intek Survey Engineering Consortium & Ors. Vs Assistant Commissioner of State Tax (Calcutta High Court)
Intek Survey Engineering Consortium challenged the cancellation of its GST registration, which was revoked due to non-filing of returns for six months starting from January 1, 2019. The appeal to the statutory authority was dismissed as time-barred, prompting the company to file a writ petition. The Calcutta High Court, upon reviewing the case, noted that the company had filed the required returns and paid the outstanding taxes along with interest. The court directed the relevant authority to verify the compliance with all legal requirements. If satisfied, the authority is instructed to restore the GST registration certificate. The court emphasized that this verification process must be completed within two weeks from the date the company fulfills all legal obligations. The court’s decision addresses the appeal, the connected application, and the writ petition, providing a resolution without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Heard the learned advocates for the parties.
2. There is delay of 53 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation. I.A. No. CAN 1 of 2024 is allowed and the delay in filing the appeal is condoned.
