2025 (3) TMI 245 - HC - GST

Cancellation of petitioner s registration on the ground of non-filing of return - petitioner has paid all the revenue due and further agrees to pay any outstanding revenue for restoring its registration - HELD THAT - This petition is disposed of by setting aside the impugned order of 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.

Summary

The Calcutta High Court, in a writ petition concerning the cancellation of the petitioner's registration due to non-filing of returns, directed the CGST/WBGST authority to restore the registration. The petitioner must pay all outstanding revenue within 45 days of the order, including any penalties indicated by the authority within 15 working days. Failure to comply may result in re-blocking of the portal and registration cancellation. No costs were awarded, and parties must adhere to the order available on the court's official website.