Chandan Kumar Giri vs. State Of West Bengal And Ors.
Held
The Court directed the petitioner to file a detailed representation in response to the notice and ordered the authority to consider and dispose of it with a reasoned order. The portal will be activated within 48 hours if the petitioner is found to be bona fide.
Facts
The petitioner's GST portal access was blocked, preventing them from filing GSTR-1, following a show cause notice for registration cancellation. The department alleged business not conducted from the declared place and issuing invoices without supply.
Key Issues
Whether the GST portal access should be restored pending adjudication of the show cause notice for registration cancellation. The need for a comprehensive representation and reasoned order by the authority.
Sections Cited
Section 37, Section 71, Rule 21(a), Rule 21(b), Rule 56(18)
AI-generated summary — verify with the full judgment below
2026 07
Ct. No.10 Sws.M
WPA 23778 of 2026
Chandan Kumar Giri vs. The State of West Bengal & Ors.
Mr. Subhadeep Chatterjee (vc) Ms. Arpita Kundu Mr. Bithin Mandal Mr. Nilabha Roy …..for the petitioner Ms. Manju Agarwal, Sr. Adv, Ld. AGP Mr. Ram Chandra Agarwal
….for the State-respondents
The affidavit of service filed in court today is taken on record.
The present writ petition has been filed, inter alia, challenging the action of the GST department in freezing/blocking the GST common portal resulting in denial of access to furnish Form GSTR-I under Section 37 of the CGST/WBGST Act, 2017 and thereby hampering the business activities of the petitioner under the trade name Goswami Enterprise.”
Learned counsel for the petitioner submits that the petitioner is a bonafide registered taxable person engaged in trading of coal and is duly complying with all statutory formalities under the CGST/WBGST Act, 2017 and the rules made thereunder.
The petitioner submits that a show cause notice for cancellation of registration dated 8.7.2026 has
2 been issued by the GST department alleging, inter alia, as follows:
The judgment continues below.
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