2025 (1) TMI 1306

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..... r of imitation jewellery, we deem it appropriate that the appellant should be permitted to remedy the bridge.' The SCN, the order of cancellation of GST registratio and the order of the appellate authority stands set aside and quashed subject to petitioner files his GST returns for the entire period of default and pays requisite amount of tax, interest, fine and penalty and/or late fees within four weeks from date. Petition disposed off.
ANIRUDDHA ROY, J. For the Petitioners: Mr. Himangshu Kumar Ray Mr. Abhilash Mittal. For the State: Mr. Hirak Barman Ms. Rima Sarkar. 1. Affidavit-of-service, filed in court today, is taken on record. 2. Mr. Himangshu Kumar Ray, learned Advocate appears for the petitioners. 3. Mr. Hirak Barma .....

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..... period of three weeks from the date of receipt of the server copy of this order, the appellant's registration under the Act shall be restored by the Jurisdictional Officer. However, if the appellant fails to comply with the directions, the benefit of this order would not enure to the appellant and the writ petition would stand automatically dismissed. 5. For the purpose of the compliance of the above directions, the respondents are directed to open the portal so that the returns can be filed and the tax, interest, penalty and fine can be remitted by the appellant." 6. Following the above, dictum of the Hon'ble Division Bench, a co-ordinate bench in the matter of Rana Chowdhury Vs. State of West Bengal reported at [2024] 162 taxmann.co .....

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..... ioner'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 petition would stand automatically dismissed. 12. For the purpose of compliance of the above directions, the respondents are directed to open the portal within one week from date, so that the petitioner can file his returns, pays requisite amount of tax and interest and fine and penalty." 7. In view of the above, the show cause notice dated November 29, 2021 at page 52 to the writ petition, the order of cancellation of GST registration dated January 27, 2022 at page 59 to the writ petition and the orde .....

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