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2025 (1) TMI 248 - HC - GSTDeclination to grant any interim order and direction has been issued to file the affidavits - cancellation of appellant s registration under the GST Act on the ground that the appellant was not carrying on business in the place mentioned in the registration certificate - HELD THAT - Admittedly, the appellant did not comply with the procedure as stated in section 28(1) of the WBGST Act, 2017 as well as Rule 19(1) of the WBGST Rules 2017. Considering the fact that the registration of the appellant was granted several years back, this Court is of the view that one more opportunity can be granted to the appellant to go before the original authority viz., the Assistant Commissioner, State Tax, Government of West Bengal, Serampore Charge and file the appropriate application in the appropriate form along with all supportive documents. If the same is filed, the original authority viz., the Assistant Commissioner shall consider the said application and decide the same on merits uninfluenced by any observation made by the appellate authority in the earlier order. Appeal disposed off.
The High Court of Calcutta, presided over by Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, addressed an appeal against a decision by the learned Single Bench, which had declined to issue an interim order in W.P.A. 7480 of 2024. The appellant contested the cancellation of their GST registration by the original authority, a decision affirmed by the appellate authority, due to the appellant not conducting business at the registered location.
The appellate authority referenced Section 28(1) of the WBGST Act, 2017, and Rule 19(1) of the WBGST Rules 2017, which outline the procedure for changing a business location. The appellant admitted non-compliance with these procedures. The Court, acknowledging the duration since the appellant's registration, granted the appellant another opportunity to apply to the original authority, the Assistant Commissioner, State Tax, Government of West Bengal, Serampore Charge. The appellant must submit the appropriate application and supporting documents, which the Assistant Commissioner will review on its merits, uninfluenced by previous appellate observations. The Court directed compliance with these instructions within three weeks of the application's complete submission, disposing of the appeal and associated application without costs.
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