Bhola Prasad Barui Vs State of West Bengal & Ors (Calcutta High Court)
The writ petition challenged an order dated August 26, 2025, by which the GST authorities cancelled the petitioner’s registration on the ground that it had been obtained through fraud, wilful misstatement, or suppression of facts. The petitioner contended that the cancellation was based solely on an inspection or physical verification during which the authorities could not locate the petitioner at the registered place of business. It was argued that the order ignored the actual factual position, as the petitioner had relocated its place of business, which could explain why the authorities failed to find it during inspection. The petitioner submitted that instead of cancelling the registration, the authorities ought to have conducted a fresh visit at the new place of business and restored the registration.
The State authorities opposed the writ petition, contending that the petitioner had an equally efficacious alternative statutory remedy available under Section 30 of the WBGST Act, 2017/CGST Act, 2017, and therefore the writ jurisdiction should not be exercised.
After hearing both sides and examining the material on record, the Court held that the case did not involve any jurisdictional error and did not fall within any exception warranting exercise of writ jurisdiction under Article 226 of the Constitution despite the availability of an alternative remedy. Consequently, the writ petition was not entertained.
