Suresh Kumar Chaudhary Vs Assistant Commissioner (Calcutta High Court)
Dismissal of writ petition filed against order of cancellation would not cause prejudice to Registered Person applying for fresh GST registration
The Hon’ble Calcutta High Court in the case of Suresh Kumar Chaudhary v. Assistant Commissioner [MAT No. 2012 of 2023 dated January 9, 2024] dismissed the writ petition filed by the Registered Person for revocation of GST registration as the Registration was obtained based on forged documents. However, the Hon’ble High Court clarified that the dismissal of the appeal and writ petition filed against the order of cancellation of registration in the aforesaid scenario, would not cause prejudice to the Registered Person applying for fresh registration with genuine documents.
Facts:
Suresh Kumar Chaudhary (“the Petitioner”) filed a writ petition against the Order passed by the Appellate Authority (“the Impugned Order”) wherein the Revenue Department (“the Respondent”) refused to revoke the registration granted to the Petitioner under the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Issue:
Whether the dismissal of writ petition filed against order of cancellation would cause prejudice to the Registered Person applying for fresh registration with genuine documents?
Held:
The Hon’ble Calcutta High Court in the case of MAT No. 2012 of 2023 held as under:
