Kanksa Farmer Producer Company Limited Vs Senior Joint Commissioner of Revenue & Appellate Authority & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging the cancellation or suspension of the petitioner’s GST registration for non-filing of monthly returns and seeking restoration of the registration to enable continuation of business. The petitioner, a farmer producer company incorporated to support marginal farmers and market agricultural produce, particularly paddy, submitted that it faced genuine difficulties during the peak agricultural season and due to the unavailability of its appointed GST practitioner. The petitioner further contended that it dealt in exempted goods, that non-filing of returns had not resulted in any loss of revenue to the State exchequer, and that the default was technical and procedural rather than substantive. It also argued that the authority’s order was perverse and non-speaking, as its detailed representation dated 20.01.2026 had not been fully considered and relevant facts and circumstances had not been taken into account. The petitioner expressed willingness to pay all taxes, interest and penalty determined by the proper officer and to file returns regularly.
The Additional Government Pleader opposed the petition, submitting that the delay in filing monthly returns could not be condoned and relied on Section 29(2)(c) of the CGST Act, 2017, which mandates cancellation of registration where a registered person fails to furnish returns for a continuous period of six months, contending that the petitioner had violated the statutory provision.
