9911796707
TMI Blog2025 (2) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... n of GST registration of the petitioner on the sole plea that the petitioner did not file its return in accordance with law for consecutive six months. The petitioner has filed an appeal under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017. The issue has already received the attention of the Hon'ble Division Bench in the matter of Subhankar Golder Vs. Assistant Commissioner of State Tax reported at [2024] 163 taxmann.com 99 (Calcutta). The Hon'ble Division Bench had observed as under: "3. After elaborately hearing learned counsel for the respective parties, we are of the view that the appellant can be provided with one more opportunity to remedy the bridge as the appellant being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 respondents cannot determine the final liability. 10. Having regard to the aforesaid and taking note of the direction issued by the Hon'ble Division Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/or late fees within four weeks from date. Subject to fulfilment of the above conditions by the petitioner the GST registration of the petitioner shall be restored by the jurisdictional officer. However, if the petitioner fails to comply with the direction and fulfil the conditions as above, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed, without any further reference to this court. Consequently, the cancellation of the GST registration would be restored and effected with an immediate effect. For the purpose of compliance of above directions, the respondent authorities shall open the portal within one week from date to enable the petitioner to file the returns, pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
