Ex parte Appellate Order Set Aside for Non-Application of Mind in GST Cancellation Case

Shatrughan Shaw Vs Assistant Commissioner of State Tax (Calcutta High Court) The Calcutta High Court considered a writ petition challenging an appellate order dated February 29, 2023 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017. The appellate authority had dismissed the petitioner’s appeal against an order dated November 21, 2021, by which the petitioner’s GST registration was cancelled with effect from February 5, 2022. The petitioner explained the delay in approaching the Court by citing illness and the death of the consultant handling the matter. The petitioner conten...