Chhabi Rani Kundu vs. Union Of INDIA And Ors.
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The petitioner, Chhabi Rani Kundu, filed a writ petition challenging the cancellation of her GST registration. The cancellation was based on the ground of non-filing of returns. The petitioner stated that she had paid all due revenue after the cancellation and was willing to pay any outstanding amounts to have her registration restored. She 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 Union of India and other CGST/WBGST authorities.
Held
The Court allowed the writ petition, setting aside the impugned order of cancellation of registration passed by the concerned CGST/WBGST authorities. The Court directed the respondent CGST/WBGST authority to restore the petitioner's registration and open the GST portal for a period of 45 days from the date of communication of the order. This period is intended to enable the petitioner to make the payment of all revenue due, including any penalty indicated by the respondent authority within 15 working days. The Court stipulated that if the petitioner fails to make the payment after the amount is indicated, the respondent authority would be free to block the portal again and cancel the registration. The ratio decidendi is that a taxpayer's registration, if cancelled for non-filing of returns, can be restored upon payment of all dues and penalties, especially when supported by precedent and the taxpayer demonstrates willingness to comply.
Key Issues
1. Whether the petitioner's GST registration, cancelled due to non-filing of returns, should be restored upon payment of all dues and penalties? Petitioner's Contention: The petitioner argued that she had paid all revenue due after the cancellation and was prepared to pay any further outstanding amounts, including penalties, to get her registration back. She placed reliance on a judgment dated 09.04.2024 from the Hon'ble Chief Justice and Hon'ble Justice Hiranmay Bhattacharyya, implying this precedent supported her claim for restoration upon compliance. Revenue's Contention: The judgment does not record any specific arguments made by the respondents (Union of India & Ors.) regarding the petitioner's plea for restoration of registration.
AI-generated summary — verify with the full judgment below
10 SM
2025. WPA 637 of 2025
Chhabi Rani Kundu Vs Union of India & Ors.
Mr. Rajarshi Chatterjee
Mrs. Suman Sahani Mr. Sudipta Das … for the petitioner
Mr. K. K. Maiti
… 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 637 of 2025 is disposed of by setting aside the impugned order 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.