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2024 (6) TMI 83 - HC - GSTIssues involved: Challenge to cancellation of registration under the WBGST Act, 2017 due to non-filing of returns. Summary: The petitioner challenged the cancellation of registration under the WBGST Act, 2017 for failure to file returns for six months. The petitioner expressed willingness to comply with the Act, citing a previous judgment where a similar cancellation was set aside upon fulfilling certain conditions. The State argued that the petitioner had not complied with statutory provisions, leading to the cancellation. The Court noted that the cancellation was based on non-filing of returns and not on tax evasion. Recognizing the adverse impact of suspension on revenue recovery, the Court directed the petitioner to file returns for the default period and pay the necessary tax, interest, fine, and penalty. Failure to comply within four weeks would result in dismissal of the petition. The respondents were instructed to facilitate the filing of returns within a week. The writ application was disposed of without costs, with parties instructed to act based on the official order copy.
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