Tapan Kumar Ghosh vs. Superintendent Of CGST And Cx, Ran-Iv, Shyambazar Div., Kol(N) Commissionerate And Anr.

Facts

The petitioner, Tapan Kumar Ghosh, filed a writ petition challenging the cancellation of his Goods and Services Tax (GST) registration. The cancellation was primarily on the grounds of non-filing of returns. The petitioner stated that he had paid all outstanding revenue after the cancellation and was willing to pay any further dues to have his registration restored. He relied on a previous judgment from the High Court dated April 9, 2024. The respondents were the Superintendent of Central Goods And Services Tax and Central Excise, Range-IV, Shyambazar Division, Kolkata North Commissionerate, and others.

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 respondent CGST/WBGST authority to restore the petitioner's registration. Furthermore, the portal was to be opened for a period of 45 days from the date of communication of the order. This would enable the petitioner to make the payment of all revenue due, as well as any other dues, including penalties, which the respondent authority was to indicate within 15 working days. The Court stipulated that if the petitioner failed to make the payment after the amount was indicated, the respondent authority would be free to block the portal again and cancel the registration. The Court also noted that there would be no order as to costs. The ratio of the decision is that a GST registration can be restored even after cancellation, provided the petitioner clears all outstanding dues and penalties within a stipulated period, following a prior High Court precedent.

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 expressed willingness to pay any further outstanding amounts, warrants restoration of the registration? Petitioner's Contention: The petitioner argued that he had cleared all dues and was prepared to settle any remaining liabilities, including penalties, to reinstate his GST registration. He placed reliance on a prior judgment of the High Court dated April 9, 2024, which likely supported the restoration of registration under similar circumstances. Revenue's Contention: The judgment records no specific arguments made by the revenue or the Union of India regarding the petitioner's contentions or the grounds for cancellation beyond what is stated in the facts.