Calcutta HC Restores GST Registration with Tax/Interest/Penalty Payment Condition

Biswajit Basu Vs Superintendent of Central Goods and Services Tax & Central Excise (Calcutta High Court) In the case of Biswajit Basu Vs Superintendent of Central Goods and Services Tax & Central Excise, the Calcutta High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns for over six months. The registration was canceled by an order on January 15, 2020, following a show cause notice, and the petitioner’s appeal against the cancellation was rejected on April 15, 2024, for being time-barred. The petitioner argued that the cancellat...