Bajrang Lal Dargarh Vs Union of India & Ors. (Calcutta High Court)
Calcutta High Court has set aside an order cancelling the Goods and Services Tax (GST) registration of Bajrang Lal Dargarh, citing a “cryptic order” and the authorities’ failure to consider previous amendments made to the petitioner’s registration particulars. The ruling, delivered in the case of Bajrang Lal Dargarh Vs Union of India & Ors., remands the matter back to the proper officer for a fresh decision after a proper hearing.
The case revolves around a cancellation order issued on May 17, 2024, with retrospective effect from June 16, 2020, the date of the original show cause notice. The petitioner, Bajrang Lal Dargarh, challenged this cancellation through a writ petition.
During earlier proceedings on April 3, 2025, the court noted that the petitioner had responded to the show cause notice issued on June 16, 2020. Significantly, subsequent to this notice, the petitioner’s registration particulars had been amended multiple times with the explicit permission of the GST authorities. These amendments primarily concerned changes to the petitioner’s registered place of business within the same building. An amendment on December 31, 2021, allowed a shift from the first to the second floor. Later, after repairs, the petitioner moved back to the original first-floor location, and further amendments were permitted on March 27, 2022, and July 16, 2022.
