Bal Krishna Sunar Vs Superintendent (Calcutta High Court)
The petitioner challenged an order dated 13 March 2025 cancelling his GST registration and also challenged the appellate order dismissing his appeal on the ground of limitation. The cancellation order recorded that a show cause notice had been issued, no reply had been filed by the petitioner, and the registration was liable to be cancelled because returns had not been filed for more than six months.
The petitioner submitted that although an appeal had been filed under Section 107 of the Central Goods and Services Tax Act, 2017, it was rejected as time-barred because it was not filed within the statutory period, including the available grace period. The petitioner argued that unless the GST registration was restored, he would be unable to continue his business, resulting in serious prejudice and loss of livelihood. He expressed willingness to comply with all procedural requirements necessary for restoration of the registration.
The petitioner further contended that restoration of registration would ultimately benefit the revenue authorities because continued business operations would generate revenue and enable payment of taxes and other statutory dues. Reliance was placed on earlier decisions of the Calcutta High Court supporting restoration of registration in appropriate cases involving procedural defaults.
