Calcutta HC Permits GST Registration Restoration Upon Filing Overdue Returns & Payment of Dues

Subhankar Golder Vs Assistant Commissioner of State Tax (Calcutta High Court) In the case of Subhankar Golder vs. Assistant Commissioner of State Tax, the Calcutta High Court addressed an appeal by a small retailer whose GST registration was canceled due to failure to file returns for over six months. The appellant’s initial appeal was dismissed for being filed late. The High Court allowed the appeal, giving the retailer another opportunity to restore the registration, provided that he files all overdue returns and pays the required tax, interest, penalty, and fine within three weeks. Th...