Sk. Amir Chand Vs State of West Bengal & Ors (Calcutta High Court)
The writ petition challenged an order dated July 29, 2025 passed by the Proper Officer cancelling the petitioner’s registration under the Goods and Services Tax Act, 2017. The cancellation followed a show-cause notice dated April 3, 2025, which alleged that the petitioner had availed Input Tax Credit in violation of Section 16 of the Act of 2017 or the rules framed thereunder. The petitioner did not submit any reply to the show-cause notice, and on account of such non-response, the Proper Officer proceeded to cancel the GST registration. Aggrieved by the cancellation, the petitioner approached the Court.
On behalf of the petitioner, it was submitted that a family member was suffering from a serious ailment, which prevented the petitioner from responding to the show-cause notice within the prescribed time. It was contended that the petitioner should be given an opportunity to present the case before the Proper Officer so that the cancellation of registration could be revoked. The State GST authorities opposed the petition, arguing that the cancellation order had been correctly passed and did not warrant interference.
After hearing the parties and considering the materials on record, the Court noted that under Section 30 of the GST Act, 2017 read with Rule 23 of the Rules, a registered person whose registration has been cancelled has the statutory remedy of seeking revocation of cancellation by filing an appropriate application before the Proper Officer. The Court further observed that the petitioner had approached the Court immediately after the cancellation order was passed and within the period during which an application for revocation could have been validly filed.
