GST Registration Restored as Cancellation Was Only for Six-Month Return Default & No Fraud Alleged

Peul Enterprise Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court set aside an appellate order dated March 28, 2025, which had upheld cancellation of the petitioner’s GST registration under Section 107 of the CGST Act, 2017/WBGST Act, 2017. The original cancellation order dated March 14, 2023 was passed solely on the ground that the petitioner had failed to furnish returns for a continuous period of six months. Before the Court, the petitioner submitted that it was willing to continue its business and undertake full compliance by filing returns for the entire period ...