Opportunity Must Be Given to Remedy Breach Before Canceling GST Registration: Calcutta HC

Deepen Sharma Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court addressed a petition filed by Deepen Sharma challenging the cancellation of his GST registration by the Superintendent, Jalpaiguri, due to the non-filing of consecutive six months’ returns. The court noted that despite service, the Union of India was unrepresented initially. However, Mr. Agarwal, an advocate typically representing the Union, was requested to appear. He argued for the dismissal of the petition based on the two-year delay since the cancellation in March 2023. Nevertheless, the court fo...