Kanaklal Sutradhar Vs State of We st Bengal & Ors. (Calcutta High Court)
The Calcutta High Court recently delivered a significant judgment in the case of Kanaklal Sutradhar vs State of West Bengal & Ors., which addressed critical issues regarding the cancellation of GST registration. The case revolved around the petitioner’s inability to respond to a show-cause notice and subsequent cancellation of his GST registration due to his incarceration. This judgment sheds light on the procedural aspects and the court’s approach towards restoring GST registration under exceptional circumstances.
Background
Kanaklal Sutradhar, engaged in the business of selling medicines, faced legal troubles when he was apprehended on 31st January 2022 in connection with a case under the Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985. His subsequent bail pleas were rejected, leading to his prolonged incarceration until his eventual acquittal on 20th July 2023. During his custody, a show-cause notice dated 27th July 2022 and an order of cancellation of his GST registration dated 23rd August 2022 were issued.
Petitioner’s Argument
The petitioner, represented by Advocate Roy, contended that due to his incarceration, he had no opportunity to respond to the show-cause notice or apply for the revocation of his GST registration cancellation. He highlighted the fact that the appellate authority’s rejection of his appeal was mechanical and lacked consideration of his unique situation. The petitioner sought the restoration of his GST registration, emphasizing that his inability to comply with procedural requirements was due to circumstances beyond his control.
