9911796707
TMI Blog2024 (10) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... s time barred in terms of provision contained in Section 107 (4) of the said Act - HELD THAT:- The registration of the petitioner had been cancelled on the ground of non-filing of returns. It is not the case of the respondents that the petitioner had evaded tax or had been engaging in dubious process to evade tax. Taking note of the fact that suspension/revocation of licence would be counter produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent writ petition has been filed, inter alia, challenging not only the order dated 15th January, 2020 cancelling registration of the petitioner under the provision of the WB GST/CGST, 2017, hereinafter referred to as the said Act but also the appellate order dated 15th April, 2024 rejecting the appeal under Section 107 of the said Act. 2. It is the petitioner s case that the petitioner was served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 (4) of the said Act. 6. Assailing the said order the present petition was filed. 7. Mr. Chatterjee submits that he intends to carry on his business and as such if an opportunity is granted, the petitioner is ready and willing to comply with the provision of the said Act. 8. Mr. Bhanja, learned advocate enters appearance on behalf of the respondents. He submits that it is the petitioner who ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sense that no invoice can be raised by the petitioner and ultimately would impact recovery of revenue, 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. 12. Having regard to the aforesaid and taking note of the directions issued by the Division Bench of this Hon ble Court in the case of Subhankar Golder v. Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. 14. For the purpose of compliance of the above directions, the respondents are directed to activate the portal within one week from date, so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty. 15. As a sequel to the above the order dated 15th April, 2024 passed by the Appellate Authority is also set aside. 16. With the above direction and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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