Case Law Details
Rana Chowdhury Vs State of West Bengal & Ors. (Calcutta High Court)
In the case of Rana Chowdhury vs. State of West Bengal & Ors., heard in the Calcutta High Court, the petitioner challenged the cancellation of their GST registration under the provisions of the WBGST Act, 2017. The cancellation was based on the petitioner’s failure to file returns for a continuous period of six months.
The petitioner’s counsel argued that the petitioner was willing to comply with the provisions of the Act and had not been able to communicate this to the authorities due to a failure to reply to the show cause notice. It was emphasized that the petitioner was prepared to file the necessary returns.
Reference was made to a judgment of the Division Bench of the Court in the case of Subhankar Golder vs. Assistant Commissioner of State Tax, where in similar circumstances, the cancellation of registration was set aside, subject to the condition that the petitioner filed returns for the entire period of default and paid the requisite amount of tax, interest, fines, and penalties.
On the other hand, the State argued that the petitioner had not complied with the statutory provisions, and thus, the cancellation of registration was justified.
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