Case Law Details
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Intek Survey Engineering Consortium challenged the cancellation of its GST registration, which was revoked due to non-filing of returns for six months starting from January 1, 2019.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.
3. The appellants are the writ petitioners and are aggrieved by the order passed by the learned Single Bench dated 10th April, 2024 in W.P.A. 9953 of 2024 declining to grant any interim order and directing affidavits to be filed.
4. At the request of the learned advocates for the parties, the appeal as well as the writ petition are disposed of by this common judgment and order.
5. In the writ petition, the writ petitioners have challenged the order passed by the authority cancelling the GST registration certificate of the appellants with effect from 1st January, 2019 on the ground that the appellants have not filed the returns for a period of six months.
6. The order of cancellation of registration was put to challenge before the statutory appellate authority, which appeal was dismissed as being time-barred. In such circumstances, the appellants have filed the writ petition.
7. The learned advocate appearing for the appellants submitted that the appellants have filed the returns for the defaulted period, paid taxes along with interest and prays that the authority may be directed to consider the same and restore the GST registration.
8. Considering the peculiar facts and circumstances of the case, we direct the appropriate authority of the respondents to consider as to whether the appellants have filed the returns, paid the taxes, interest, other charges and levies and if the same is complied with to the fullest satisfaction of the appropriate authority, the GST registration certificate of the appellants shall be restored.
9. Let the entire exercise be completed within a period of two weeks from the date on which the appellants comply with all requirements required under law.
10. With the aforesaid directions, the appeal and the connected application (I.A. No. CAN 2 of 2024) as well as the writ petition stand disposed of.
11. No costs.
I agree.
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