The Calcutta High Court has directed the restoration of GST registration cancelled due to non-filing of return.
The bench of Justice Rajarshi Bharadwaj has set aside the orders by both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of the order to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days.
The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return.
The petitioner/assessee submitted that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgement dated 09.04.2024 passed by the Chief Justice and the Justice Hiranmay Bhattacharyya.
The court while directing the restoration of the GST registration, stated that if the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration.
Case Details
Case Title: Debashish Das Vs. Union of India & Ors.
Case No.: WPA 30090 of 2024
Date: 31.01.2025
Counsel For Petitioner: Mr. Avi Dey, Mr. Siddhartha Dasgupta
Counsel For Respondent: Smarjit Roychowdhury Mr. Amal Kumar Datta
