Scorp Industries & Anr. Vs Assistant Commissioner (Calcutta High Court)
The Calcutta High Court set aside the order rejecting Scorp Industries & Anr.’s application for revocation of GST registration cancellation under Section 30 of the CGST/WBGST Act. The Court noted that the registration had been cancelled after a show cause notice dated September 13, 2024, and that the petitioners subsequently applied for revocation on October 21, 2024. Although the respondents had relied upon a field visit report while cancelling the registration, the report had not been supplied to the petitioners. The Court held that, after the revocation application was filed, the petitioners should have been given an opportunity to respond to the field visit report. It therefore directed the Proper Officer to reconsider the revocation application afresh after supplying a copy of the report and, if necessary, conducting a further visit to the petitioners’ place of business. The fresh decision was directed to be taken within six weeks from communication of the order. The order dated February 21, 2025 rejecting the revocation application was consequently set aside.
Facts:
Scorp Industries & Anr. (“the Petitioner”) was issued a show cause notice dated September 13, 2024 under the WBGST/CGST Act, 2017. Since no reply was furnished to the said show cause notice, the Petitioner’s GST registration came to be cancelled vide order dated September 26, 2024.
