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.
