Case Law Details
Satyajit Ghosh Vs State of West Bengal as Ors. (Calcutta High Court)
The case of Satyajit Ghosh Vs State of West Bengal & Ors. before the Calcutta High Court addresses the cancellation of the petitioner’s GST registration due to non-filing of returns. The petitioner contended that after the cancellation of the registration, it had paid all outstanding dues and expressed willingness to clear any further dues required to restore the registration. The petitioner relied on a judgment from April 9, 2024, passed by the Hon’ble Chief Justice and Justice Hiranmay Bhattacharyya.
After considering the arguments, the High Court disposed of the writ petition (WAP 25452 of 2024) by setting aside the cancellation orders of both the concerned authorities. The Court directed the CGST/WBGST authority to restore the petitioner’s GST registration and provide access to the portal for 45 days from the communication of this order. This period was to allow the petitioner to settle the pending dues, including any penalties, as specified by the GST authority. If the petitioner fails to make the required payment within the specified 15 working days, the concerned authorities have the discretion to block the portal and cancel the registration again. The Court issued no order for costs, and all parties were instructed to act based on the server copy of the order downloaded from the Court’s official website.
Assessee was represented by Advocate Himangshu Kumar Ray
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Heard learned counsel appearing for the parties.
2. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgement dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya.
3. Considering the submissions of the parties, this writ petition being WAP 25452 of 2024 is disposed of by setting aside the impugned orders by both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration.
4. There shall be no order as to costs.
5. All parties shall act on the server copy of this order duly downloaded from the official website of this Court.
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