GST registration cancellation for Return filing default: HC allows on more opportunity

Subhankar Golder Vs Assistant Commissioner of State Tax (Calcutta High Court)

In the case of Subhankar Golder vs. Assistant Commissioner of State Tax, heard in the Calcutta High Court, the appellant challenged the cancellation of their GST registration under the provisions of the CGST & WBGST Act, 2017. The cancellation was based on the appellant’s failure to furnish returns for a continuous period of six months. Initially, the appeal filed before the statutory appellate authority was dismissed on the grounds of being belatedly filed, beyond the condonable period.

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