2025 (1) TMI 1138 - HC - GST

Cancellation of petitioner s registration on the ground of non-filing of return - HELD THAT - The petition is disposed of by setting aside the impugned orders by both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner s registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority the respondent authority concerned shall be free to block the portal again and cancel the registration. Petition disposed off.

Summary

The Calcutta High Court, presided by Hon'ble Justice Rajarshi Bharadwaj, addressed a writ petition concerning the cancellation of the petitioner's registration due to non-filing of returns. The petitioner expressed willingness to pay any outstanding revenue to restore the registration, referencing a prior judgment dated 09.04.2024. The court resolved the matter by setting aside the impugned orders from the relevant authorities and instructed the respondent CGST/WBGST authority to reinstate the petitioner's registration. The court ordered the portal to be reopened for 45 days, allowing the petitioner to settle any dues, including penalties, within 15 working days as specified by the respondent authority. Failure to comply would permit the authority to block the portal and cancel the registration again. The court concluded with no order as to costs, directing all parties to adhere to the order as downloaded from the court's official website.