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 days, allowing the petitioner t...