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TMI Blog2024 (7) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner was prevented by sufficient cause from firstly responding to the show cause and secondly from filing of an application for revocation of the order of cancellation of registration, an opportunity should be granted to the petitioner, who is only a small businessman, to continue with his business and profession, especially when it is not the case of the respondents that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rban Ray Mr. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal JUDGMENT PER RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner passed under the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the said A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner should be afforded with an opportunity to file his returns by restoring his registration and the petitioner undertakes to make payment of all arrear tax, interest, penalty and fine as may be found due. 5. Mr. Siddiqui, learned advocate enters appearance on behalf of the State-respondents 6. Having heard the learned advocates appearing for the respective parties and having considered the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. 7. Having regard to the aforesaid and taking note of the direction issued by the Hon ble Division Bench of this Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically dismissed. 9. For the purpose of compliance of the above directions, the respondents are directed to activate the portal within one week from the date of communication of this order, so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty, if not already paid. 10. Since, no affidavit-in-opposition has been called for, the allegations made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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