K.B.C. Construction And Anr vs. The State Of West Bengal And Ors.
Original PDF →Facts
The petitioners, K. B. C. Construction & 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 stated that they have since paid all outstanding revenue and are willing to pay any further dues to have their registration restored. They relied on a previous judgment dated 09.04.2024 by the Hon’ble Chief Justice and Hon’ble Justice Hiranmay Bhattacharyya. The respondents are the State of West Bengal and other CGST/WBGST authorities.
Held
The Court allowed the writ petition, setting aside the impugned order of cancellation. The Court directed the respondent CGST/WBGST authority to restore the petitioner's registration and open the GST portal for 45 days from the communication of the order. During this period, the petitioners are to pay all outstanding revenue, including any penalties indicated by the respondent authority within 15 working days. The Court's reasoning was based on the petitioners' willingness to clear all dues and the precedent set by the cited judgment. If the petitioners fail to make the payments as directed, the respondent authority is permitted to block the portal again and cancel the registration. The issue of costs was left undecided, with no order made.
Key Issues
1. Whether the GST registration of the petitioners should be restored given their undertaking to pay all outstanding revenue and penalties. The petitioners argued that they have paid all dues and are agreeable to pay any further amounts indicated by the authorities to get their registration back, citing a previous High Court judgment. The respondents did not record any specific arguments against restoration in the judgment, but their role was to respond to the petition and implement the court's directions.
Sections Cited
CGST Act, WBGST Act
AI-generated summary — verify with the full judgment below
11 SM
2025. WPA 714 of 2025
K. B. C. Construction & Anr. Vs The State of West Bengal & Ors.
Mr. Himangshu Kumar Ray
Mr. Sushant Bagaria Mr. Subhasis Podder … for the petitioners
Mr. A. Roy Md. T. M. Siddiqui Mr. T. Chakraborty Ms. S. Shaw Mr. S. Sanyal
… 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 714 of 2025 is disposed of by
2 setting aside the impugned order of 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 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.