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2023 (3) TMI 680 - HC - GST


Issues:
The judgment deals with the cancellation of registration under the WBGST Act, 2017 and the subsequent appeal against the cancellation.

Cancellation of Registration:
The main issue in this appeal was whether the cancellation of registration granted to the appellants under the WBGST Act, 2017 was justified. The Court found that the show cause notice issued to the appellants lacked material and was vague, as it did not specify the alleged fraud or willful misstatement. The authority confirmed the cancellation without providing any reason, and subsequent orders were also non-speaking. The appellate authority failed to provide detailed reasons and should have considered whether the original authority had given any reason initially. The Court concluded that the cancellation was unjustified, especially since the appellants had applied for an amendment of their registration after purchasing a property on the 3rd Floor of a building.

Amendment of Registration:
The appellants had purchased a property on the 3rd Floor of a building and applied for an amendment to their registration to reflect the new address. The application was considered, an inspection was conducted, and the registration was amended to include the new address. The Court noted that any discrepancy in the original registration document, which showed the 1st floor as the address, was resolved through the subsequent registration amendment. Therefore, the issue became moot after the registration was amended to reflect the correct address.

Decision and Order:
The Court held that the registration granted to the appellants should be restored. It was noted that the appellants had promptly filed returns and paid all taxes and levies. The appeal and the writ petition were disposed of, and the orders of the appellate and original authorities were set aside. The original authority was directed to restore the appellants' registration at the 3rd Floor, 119 Cotton Street, Kolkata within seven days from the date of receipt of the judgment and order. No costs were awarded, and the parties were to be provided with a certified copy of the order upon compliance with legal formalities.

 

 

 

 

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