Subhashis Mojumder Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court recently overturned the GST registration cancellation of Subhashis Mojumder, which had been imposed on 27th May 2020 for failing to file returns over six months. Despite the initial cancellation, the court found that the petitioner had shown interest in compliance. The court referred to a previous judgment in Subhakar Golder v. Assistant Commissioner of State Tax and decided that the registration should be restored if the petitioner files all overdue returns and pays the necessary tax, interest, fines, and penalties. The court also instructed the respondents to reopen the portal for compliance within one week. If the petitioner meets these conditions within four weeks, the earlier orders canceling the registration and dismissing the appeal will be set aside. The case underscores the court’s pragmatic approach in balancing regulatory compliance with business continuity.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Thakur, learned advocate appearing for the petitioner at the very outset submits that the prayer challenging the order of cancellation of the registration of the petitioner effected on 27th May 2020 though, has not been incorporated, yet the writ petitioner by way of the appeal under Section 107(1) of the GST Act, 2017 (hereinafter referred to as the “said Act”) having challenged the self-same order, this Court in exercise of its jurisdiction is competent to do complete justice. As such the petition be treated as a challenge to the order of cancellation of registration effected on 27th May, 2020.
