M/S Neezar Constructions And Anr vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioners, M/s. Neezar Constructions & Anr., filed a writ petition challenging the cancellation of their GST registration. The cancellation was based on the ground of non-filing of returns. The petitioners submitted that they have since paid all due revenue and are willing to pay any outstanding amounts to have their registration restored. They relied on a previous judgment dated 09.04.2024. The State, represented by the respondent authorities, was also heard. The matter pertains to the petitioner's GST registration and its subsequent cancellation.
Held
The Court allowed the writ petition by setting aside the impugned order of cancellation of registration passed by the concerned authorities. The Court directed the respondent CGST/WBGST authority to restore the petitioner's registration and open the portal for 45 days from the date of communication of the order. This period is to enable the petitioner to make payment of all revenue due, including any penalty indicated by the respondent authority within 15 working days. The Court further held that if the petitioner fails to make the payment after the amount is indicated, the respondent authority is free to block the portal again and cancel the registration. The reasoning appears to be based on the petitioner's willingness and action to clear dues and the precedent relied upon, aiming for restoration rather than outright cancellation.
Key Issues
1. Whether the cancellation of the petitioner's GST registration on the ground of non-filing of returns is sustainable, particularly when the petitioner has subsequently paid all due revenue and expressed willingness to clear any outstanding dues, including penalties. Petitioner's Contention: The petitioner argued that they have rectified the default by paying all due revenue and are prepared to pay any further amounts indicated by the authorities to restore their registration. They placed reliance on a judgment dated 09.04.2024. Revenue's Contention: The judgment records that learned counsels for the parties were heard, but it does not explicitly detail the specific arguments or contentions raised by the State/revenue authorities beyond their role as respondents to the writ petition.
Sections Cited
None explicitly mentioned in the provided text, other than general reference to CGST/WBGST authorities.
AI-generated summary — verify with the full judgment below
9 SM
2025. WPA 30922 of 2024
M/s. Neezar Constructions & Anr. Vs The State of West Bengal & Ors.
Mr. Rajarshi Chatterjee
Mr. Prabir Bera Mr. N. Chowdhury … for the petitioners
Mr. A. Roy
Md. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal
… for the state
Affidavit of service filed today is kept with the record. Heard Learned Counsels 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 outstanding revenue for restoring its registration and relies on a judgment 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 WPA 30922 of 2024 is disposed of by setting aside the impugned order of both the concerned
2 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 in terms of the copy of the order downloaded from the official website of this Court.
(Rajarshi Bharadwaj, J.)
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.