Dinesh Biswas Vs State of West Bengal & Ors. (Calcutta High Court)
Calcutta High Court held that cancellation of GST registration for non-compliance of some procedural requirements is not justified. Accordingly, order cancelling GST registration set aside and petitioner directed to file return for entire period of default.
Facts- The present writ petition is filed by the petitioner challenging impugned cancellation of GST registration. Notably, initially there was a show cause notice issued upon the petitioner and no reply was submitted by the petitioner in response to the said show cause notice. The observations further show that there were certain procedural irregularities on the part of the petitioner for which the GST registration was cancelled.
Conclusion- Held that the statutory period for preferring an appeal from the impugned order, including the grace period as provided under the statute has expired. Due to the cancellation of the GST registration, the entire business of the petitioner has been stopped. The impugned order shows that due to non-compliance of some procedural requirements, the registration was cancelled. Considering the facts and circumstances in this case, this writ petition is entertained. In view of the foregoing reasons and discussions, the impugned order of cancellation of registration dated March 26, 2025 stands set aside and quashed. The petitioner shall file return for the entire period of default and pay the requisite amount of tax, interest, fine and penalty within a period 4 weeks from date strictly in accordance with law.
