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2024 (6) TMI 82 - HC - GSTIssues involved: Challenging the order passed u/s 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 regarding cancellation of registration. Summary: The writ petition was filed challenging the order of cancellation of registration u/s 107 of the GST Act. The Appellate Tribunal under Section 112 was not constituted, hence the writ petition was entertained. The cancellation order was based on grounds including non-conduct of business from the declared place and issuance of invoices without supply of goods or services. Despite responses from the petitioners, the registration cancellation was upheld by the proper officer and the appellate authority. A joint inspection was permitted by the Court, revealing that the entity was indeed conducting business from the declared place. Based on this report, the petitioners sought restoration of their registration. The respondents, satisfied with the inspection results, requested a time limit for restoration. The Court considered the inspection report and the primary ground for cancellation, setting aside the cancellation order and the appellate order, subject to conditions of filing returns, paying taxes, interest, fines, and penalties. The Court referred to a previous judgment and directed restoration of registration if the petitioners comply with the conditions within 8 weeks. Failure to comply would result in dismissal of the writ petition. The jurisdictional officer was instructed to open the portal for compliance within four weeks. The writ petition was disposed of with these directions, and parties were advised to act based on the official copy of the order downloaded from the Court's website.
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