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 29, 2021, was invalid due to procedural irregularities. According to the petitioner, the notice combined provisions from Rule 21A(2A) and Rule 22(1) of the WBGST Rules, which should be issued separately using different forms (GST REG-31 and GST REG-17 respectively). This combination was argued to be against the statutory requirements, making the notice and subsequent cancellation of registration legally unsound.
2. Exceptional Circumstances Due to the COVID-19 Pandemic
Amirul Islam further argued that his inability to file returns for six consecutive months was due to severe health issues (colon cancer) and the economic impact of the COVID-19 pandemic on his resort business. He pointed out that the Supreme Court had acknowledged the pandemic’s impact by extending the application of the Limitation Act until February 28, 2022. Therefore, the petitioner claimed that his failure to comply with the filing requirements should be viewed with sympathy and leniency.
