9911796707
TMI Blog2024 (12) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-filing of returns. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al/West Bengal Goods and Services Tax Act, 2017 (Hereinafter referred to as the said Act ). 2. It is the petitioner s case that on or about 14th January, 2023, the petitioner was served with a show cause as to why the registration of the petitioner under the said Act shall not be cancelled for the petitioner having failed to file his returns for a continuous period of six months. 3. Mr. Choraria, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court may be pleased to set aside the order of cancellation and allow the petitioner to file his returns on the same terms. 5. Mr. Bhattacharya, learned advocate appearing on behalf of the respondents on the other hand submits that the petitioner had not complied with the statutory provisions and it is for such reason, the registration of the petitioner under the said Act was cancelled. 6. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case would not be able to carry on his business in the sense that no invoice can be raised 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. 9. I find from the submissions made by the respondents that unless, the petitioner files his returns, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 12. 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. 13. With the above directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
