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Case Law Details

Case Name : Akash Singh Vs State of West Bengal & Ors. (Calcutta High Court)
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Akash Singh Vs State of West Bengal & Ors. (Calcutta High Court)

The case of Akash Singh vs. State of West Bengal & Ors. addresses the cancellation of the petitioner’s GST registration due to non-filing of returns for six consecutive months. The petitioner had appealed under Section 107 of the CGST/WBGST Act, citing precedents from the cases of Subhankar Golder and Rana Chowdhury. Both precedents emphasized granting a second opportunity for compliance to avoid hindering business operations and tax recovery. The court acknowledged that such cance

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