2024 (12) TMI 782 - HC - GST

Cancellation of petitioner s registration on the ground of non-filing of return - HELD THAT - Considering the submissions of the parties, this writ petition being WAP 25452 of 2024 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. Petition disposed off.

Summary

The High Court of Calcutta heard a writ petition regarding the cancellation of the petitioner's registration for non-filing of returns. The court set aside the cancellation orders, directed the tax authorities to restore the registration, and allowed 45 days for payment of outstanding dues. Failure to pay would result in re-cancellation. No costs were awarded, and parties were instructed to act on the downloaded copy of the order from the court's official website.