S.K.M. Timber Private Limited Vs Superintendent of Central Tax (Calcutta High Court)
The writ petition before the Calcutta High Court challenged an order dated 9 December 2024 passed by the Superintendent, Range-4, CGST, cancelling the petitioner’s GST registration by invoking Section 29(2)(e) of the CGST Act, 2017 / WBGST Act, 2017.
The background of the dispute showed that a show cause notice dated 14 March 2024 had been issued to the petitioner proposing cancellation of registration. Although the petitioner submitted a reply, the proceedings were not concluded. Aggrieved by the inaction, the petitioner approached the High Court earlier by filing a writ petition (WPA 26343 of 2024), challenging the show cause notice. By an order dated 29 October 2024, the Court directed the authorities to conclude the proceedings in accordance with law after giving an effective hearing within thirty days.
Despite a hearing being called, no order was passed. The petitioner then initiated contempt proceedings (CPAN 61 of 2025). The contempt application was disposed of with a direction to the respondent authority to communicate the outcome of the hearing in writing within seven days. Pursuant to this direction, the impugned order dated 9 December 2024 was communicated, leading to the present writ petition.
