Srihari Mandal vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, Srihari Mandal, filed a writ petition challenging the cancellation of its GST registration. The cancellation was reportedly due to non-filing of returns. The petitioner stated that it has since paid all outstanding revenue and is willing to pay any further dues to have its registration restored. The petitioner relied on a previous judgment of the High Court dated 09.04.2024. The respondents are the Union of India and other CGST/WBGST authorities.
Held
The Court decided to set aside the impugned orders of the concerned authorities that led to the cancellation of the petitioner's GST registration. The Court directed the CGST/WBGST authority to restore the petitioner's registration. Furthermore, the portal was to be opened for a period of 45 days from the communication of the order, allowing the petitioner to make payments for all revenue due and any other outstanding amounts, including penalties, which the respondent authority was to indicate within 15 working days. The Court's reasoning was based on the petitioner's submission of having paid all dues and willingness to pay further, and reliance on a prior High Court judgment. The ratio decidendi is that registration cancellation for non-filing of returns can be revisited and registration restored if the taxpayer clears all dues and complies with directions, especially when supported by judicial precedent. If the petitioner fails to make the payments as directed, the respondent authority is free to block the portal again and cancel the registration. No issue was expressly left undecided.
Key Issues
1. Whether the cancellation of the petitioner's GST registration on the ground of non-filing of returns, despite subsequent payment of dues and willingness to pay further amounts, is sustainable in law, particularly in light of the principles laid down in the judgment dated 09.04.2024. Petitioner's arguments: The petitioner contended that it has cleared all revenue dues and is prepared to settle any other outstanding amounts, including penalties. It argued that its registration should be restored based on the precedent set by the High Court in a prior judgment. Revenue's arguments: The judgment records no specific arguments made by the respondents (The Union of India & Ors.) regarding the petitioner's contentions or the validity of the cancellation order.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
6 SM
2025. WPA 23846 of 2024
Srihari Mandal Vs The Union of India & Ors.
Mr. Avi Dey
Mr. Siddhartha Dasgupta … for the petitioner
Ms. Manasi Mukherjee
Mr. Bijitesh Mukherjee
… for the respondents
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 23846 of 2024 is disposed of by setting aside the impugned orders of both the concerned authorities and by directing the respondent
2 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.