GST Registration Cancellation for No Business: Calcutta HC directs Appeal

Surojit Das Vs Superintendent of Central GST & CX (Calcutta High Court) The Calcutta High Court has declined to entertain a writ petition challenging the cancellation of a Goods and Services Tax (GST) registration for “Surojit Das.” The cancellation order, dated April 2025, stated that the declared place of business was found locked during physical verification and registered mobile numbers were non-existent/wrong. It also noted the petitioner’s failure to submit KYC documents during GST registration or for additional business places. The petitioner contended that authori...