HC Restores GST Registration with Return Filing & Tax Payment Conditions

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

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