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2024 (6) TMI 82 - HC - GSTCancellation of registration of petitioner - non-conduct of any business from the declared place of business - HELD THAT - Taking note of the judgment delivered by the Hon ble Division Bench of this Court in the case of SUBHANKAR GOLDER VERSUS ASSISTANT COMMISSIONER OF STATE TAX SERAMPORE CHARGE ORS. 2024 (5) TMI 1262 - CALCUTTA HIGH COURT the order dated 10th August 2023 cancelling the petitioner no. 1 s registration set aside subject to the conditions that the petitioners files returns for the entire period of default pays requisite amount of tax interest fine and penalty. As a sequel thereto the order passed by the appellate authority under Section 107 of the said Act dated 23rd February 2024 shall also set aside. The jurisdictional officer is directed to open the portal within a period of four weeks from date for the petitioners to file their returns pay requisite amount of tax interest fine and penalty - Petition disposed off.
Issues:
Challenge to order under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017; Delay in constitution of Appellate Tribunal; Cancellation of registration based on non-conduct of business from declared place; Joint inspection report proving existence of business; Restoration of registration based on inspection report and compliance with conditions. Analysis: The petition challenges an order under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 due to the absence of an Appellate Tribunal. The order dated 10th August, 2023, canceled the registration of the petitioner based on grounds including non-conduct of business from the declared place. Despite responses from the petitioners and unsuccessful appeals, a joint inspection was permitted by the court, revealing the existence of business at the declared place. The report from the joint inspection confirmed the business's existence, leading the petitioners to seek restoration of their registration. The court, considering the inspection report and a previous judgment, set aside the cancellation order and directed the petitioners to file returns, pay taxes, interest, fines, and penalties for the default period. The appellate authority's order dated 23rd February, 2024, was also overturned. The court granted a period of 8 weeks for compliance with the specified conditions, failing which the petition would be dismissed. The jurisdictional officer was instructed to open the portal for filing returns and payment within four weeks. The writ petition was disposed of with these directions, emphasizing compliance within the stipulated time frame for restoration of registration. All parties were directed to act based on the server copy of the order downloaded from the official court website, ensuring adherence to the court's directives for restoration of registration.
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