Case Law Details
Latika Ghosh Vs Commercial Tax Officer/Assistant Commissioner (Calcutta High Court)
1. The court ordered for the restoration of the appellant’s certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week after noting that the order for cancellation of registration is in violation of principles of natural justice.
2. The Court further noted that the order of cancellation of the registration made by the state authorities as well as central authorities is unsustainable and the order rejecting the application for revocation dated October 6, 2021 is also not tenable.
3. If, according to the state authorities, the late fee remitted by the appellant falls short of any amount as per the Department computation then the appellant is entitled to know for which a show cause notice should have been issued”, the Court underscored further.
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Author Bio
The case was argued by me Before Hon’ble Division Bench at High Court at Calcutta…. Himangshu Kumar Ray, Advocate