Procedural Lapses in SCN: Calcutta HC restores GST Registration

Amirul Islam Vs The State of West Bengal & Ors. (Calcutta High Court) The case of Amirul Islam Vs The State of West Bengal & Ors. in the Calcutta High Court revolves around the cancellation of GST registration under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner, Amirul Islam, challenged the cancellation of his registration on grounds of procedural lapses and the exceptional circumstances caused by the COVID-19 pandemic. 1. Procedural Lapses in the Show-Cause Notice Amirul Islam’s primary contention was that the show-cause notice issued on November...