9911796707
TMI Blog2024 (9) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent no.3: Mr. Debasish Chakraborty Mr. Soumen Bhattacharya JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ application has been filed, inter alia, challenging the order of cancellation of registration of the petitioner under the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017 (Hereinafter referred to as the "said Act"). 2. It is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24, it is submitted that in similar circumstances, similar order of cancellation of registration had been set aside, subject to the condition that the petitioner files returns for the entire period of default, pays requisite amount of tax and interest and fine and penalty. He submits that his Court may be pleased to set aside the order of cancellation and allow the petitioner to file his returns o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns. It is not the case of the respondents that the petitioner had been adopting dubious process to evade tax. Taking note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not be able to carry on his business in the sense that no invoice can be raised by the petitioner and ult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the petitioner complies with the directions/conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the petitioner's registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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