Bisweswar Midhya Vs Superintendent (Calcutta High Court)
The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No. CAN 1 of 2022 dated September 01, 2022] disposed off the writ petition directing the assessing authority to forthwith revoke the suspension of the assessee’s registration. Further directed the assessing authority to issue show cause notice within seven days from the date of receipt of this order.
Facts:
Bisweswar Midhya (“the Appellant”) filed a writ petition challenging a show cause notice (“SCN”) dated July 21, 2022. The SCN was issued for cancellation of Goods and Services Tax (“GST”) registration granted to the Appellant. The primary ground on which the Appellant challenged the SCN was that there was no final order of adjudication passed by the competent assessing authority (“the Respondent”) quantifying the tax liability payable by the Appellant.
Moreover, summons were issued to the Appellant and the Appellant has been responding to the summons by submitting representations to the Respondent, but the Respondent did not proceed further pursuant to the summons. The writ petition is still pending and the direction to file affidavits has been issued. The Appellant is aggrieved by non-granting of any interim order pending disposal of the writ petition.
Therefore, the Appellant filed this intra-court appeal.
Issue:
Whether or not suspension of GST registration affects the recovery of taxes?
Held:
The Hon’ble Calcutta High Court in MAT No. 1376 of 2022 with IA No. CAN 1 of 2022 dated September 01, 2022, held as under:
