Calcutta HC Restores GST Registration Subject to Filing of Pending Returns & Payment of Dues

Arup Sarkar Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court set aside the cancellation of a taxpayer’s GST registration that had been cancelled on 27 May 2024 for non-filing of returns under the WBGST/CGST Act, 2017. The Court noted that although a Public Notice dated 23 March 2026 indicated that the Appellate Tribunal had been constituted, judicial hearings before the Tribunal had not yet commenced. Considering that cancellation of registration prevented the petitioner from carrying on business and issuing invoices, the Court observed that such suspension or...