2024 (9) TMI 1209 - HC - GST

Cancellation of petitioner s registration on the ground of non-filing of return with in the stipulated time - HELD THAT - This writ petition is disposed of by directing the respondent authority concerned to intimate the petitioner within seven working days with regard to the revenue due, if any, which is required to be paid by the petitioner for restoration of its registration and petitioner shall make such payment within ten days from the date of receipt of such intimation of revenue due. Respondents authority concerned shall open the portal for a period of thirty days from date to enable the petitioner to make such payment. Petition disposed off.

Summary

The Calcutta High Court ordered the respondent authority to inform the petitioner of any revenue due for registration restoration within seven days. The petitioner must make the payment within ten days of receiving the intimation. The portal will be open for thirty days for payment. Failure to pay will result in the authority closing the portal and taking further legal action.