Partha Biswas vs. Deputy Commissioner, Budge Budge, Behala, Kolkata South CGST And Cx Commissionerate
Held
The Court directed the respondent authority to grant a fresh hearing to the petitioner on the request for revocation of cancellation of registration. The petitioner will be at liberty to raise all legal grounds during this fresh hearing.
Facts
The petitioner's GST registration was cancelled because the taxpayer was found to be non-functioning at the principal place of business. The petitioner failed to respond to show-cause notices and did not raise legal grounds during the revocation process.
Key Issues
Whether the cancellation of GST registration can operate retrospectively and whether the inspection conducted was in accordance with the law.
Sections Cited
Section 22, Rule 25
AI-generated summary — verify with the full judgment below
Ct.No.654 D/L 21.08.2026 4
Saikat Mukherjee WPA/11394/2025 …For the Petitioner
Mr. Vipul Kundalia, Sr. Adv. Mr. Tapan Bhanja, Adv. …For the CGST Authority
The instant writ petition has been filed being aggrieved by an order of cancellation of registration dated 10th August, 2023, which was granted to the writ petitioner under section 22 of the GST Act. It is the specific case of writ petitioner that the respondent authorities visited his premises at 37/C/3, Ground Floor, Parui Paka Jayhind Pally, Sarsuna, South 24 Pargans, Kolkata-700061 and a show-cause was served on the petitioner asking him to appear personally on 11th May, 2023 and to explain as to why his registration shall not be cancelled for the reasons ‘Taxpayer found Non-Functioning/Not Existing at the principal place of business’.
However, petitioner chose not to reply to the said show- cause d
The judgment continues below.
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