Calcutta HC Restores GST Registration, Allows Payment of Dues

Manoj Roy Vs State of West Bengal & Ors. (Calcutta High Court)

In the case of Manoj Roy vs. State of West Bengal & Ors., the Calcutta High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns. The petitioner expressed willingness to pay all dues, including penalties, to restore the registration. The petitioner relied on a prior judgment by the Court, which facilitated similar relief under comparable circumstances.

The Court directed the GST authorities to reopen the petitioner’s registration portal for 45 day

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