2025 (3) TMI 660 - HC - GST

Cancellation of petitioner s registration on the ground of non-filing of return - HELD THAT - This writ petition is disposed of by setting aside the impugned orders 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. Petition disposed off.

Summary

In the case before the Calcutta High Court, presided over by Hon'ble Rajarshi Bharadwaj, J., the primary issue was the cancellation of the petitioner's GST registration due to non-filing of returns. The petitioner argued that after the cancellation, all due revenues were paid and agreed to settle any outstanding amounts to restore the registration, referencing a precedent judgment dated April 9, 2024.The Court ordered the setting aside of the impugned cancellation orders and directed the CGST/WBGST authority to reinstate the petitioner's registration. The portal is to be reopened for 45 days from the communication of the order, allowing the petitioner to pay all dues, including penalties, within 15 working days. Failure to comply will result in the authority's right to block the portal and re-cancel the registration. The judgment did not award costs, and all parties were instructed to adhere to the order as downloaded from the Court's official website.