Samanul Ali vs. The State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Samanul Ali, filed a writ petition before the High Court of Calcutta challenging the cancellation of its GST registration. The cancellation was reportedly due to non-filing of returns. The petitioner stated that it had paid all outstanding revenue and was willing to pay any further dues required for the restoration of its registration. The petitioner relied on a previous judgment dated 09.04.2024. The impugned orders were passed by the concerned CGST/WBGST authorities.
Held
The Court set aside the impugned orders passed by both the concerned CGST/WBGST authorities. It directed the respondent CGST/WBGST authority to restore the petitioner's registration. The portal was to be opened for a period of 45 days from the date of communication of the order to enable the petitioner to pay all outstanding revenue, including any penalties indicated by the respondent authority within 15 working days. The Court stipulated that if the petitioner failed to make the payments after the amount was indicated, the respondent authority would be free to block the portal again and cancel the registration. The Court made no order as to costs.
Key Issues
1. Whether the cancellation of the petitioner's GST registration on the ground of non-filing of returns, after the petitioner has paid all due revenue and agreed to pay any further dues, is sustainable in law, particularly in light of the principles laid down in the judgment dated 09.04.2024? Petitioner's contention: The petitioner argued that it had cleared all outstanding revenue and was prepared to pay any additional amounts, including penalties, to have its registration restored. It relied on a prior High Court judgment to support its claim for restoration. Revenue's contention: The judgment does not record any specific arguments made by the State or the revenue authorities in opposition to the petitioner's submissions.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
02 jks 13.02.2025 WPA 1824 of 2025 Samanul Ali Vs. The State of West Bengal & Ors. Mr. Rajarshi Chatterjee Mr. S. Podder Ms. S. Sahani … … for the petitioner Mr. A. Ray Mr. Md. T. M. Siddiqui Ms. S. Shaw Mr. T. Chakraborty Mr. S. Sanyal … …for the State
Heard learned counsel appearing for the parties.
The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgement dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya.
Considering the submissions of the parties, this writ petition being WAP 1824 of 2025 is disposed of by setting aside the impugned orders by both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of this order by the counsel
of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration.
There shall be no order as to costs.
All parties shall act on the server copy of this order duly downloaded from the official website of this Court. (Rajarshi Bharadwaj, J.) 2
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.