Chiranjib Ghosh and another Vs Assistant Commissioner (Calcutta High Court)
In the matter of Chiranjib Ghosh and Another Vs. Assistant Commissioner before the Calcutta High Court, the court reviewed the decision to cancel the GST registration of a partnership firm, Shiv Shankar Trade Co. The firm’s registration under the West Bengal GST/CGST Act, 2017 was cancelled by an order dated March 8, 2021. The case presented before the High Court focused on whether this cancellation was justified given the petitioners’ responses to the show cause notice issued to them.
Background and Proceedings
The petitioners, partners of Shiv Shankar Trade Co., challenged the cancellation order on the grounds that it was made without adequately considering their response to the show cause notice. The cancellation notice was issued on January 27, 2021, citing reasons related to alleged fraud and misstatement in the firm’s registration.
Upon receiving the notice, the petitioners responded on February 4, 2021, requesting further details about the allegations. On February 5, 2021, the Assistant Commissioner provided additional documentation related to the show cause notice. The petitioners, in turn, submitted further evidence and explanations on February 9, 2021.
Despite these submissions, the Proper Officer cancelled the registration on March 8, 2021, claiming that the petitioners had failed to respond adequately and had provided false information about their business premises. The cancellation order was based on the assertion that the petitioners did not comply with the notice and failed to provide a valid rent agreement.
