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 to pay the specified dues within 15 working days of receiving the assessment. Failure to comply would permit the authorities to cancel the registration and block the portal again. This decision highlights the Court’s balanced approach in addressing non-compliance while safeguarding revenue interests. The writ petition was disposed of without any order as to costs.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

Heard Learned Counsels appearing for the parties.

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, agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya.

Considering the submissions of the parties, this writ petition being WPA 28849 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.

There shall be no order as to costs.

All parties shall act in terms of the copy of the order downloaded from the official website of this Court.