Debashish Das vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, Debashish Das, filed a writ petition challenging the cancellation of his Goods and Services Tax (GST) registration. The cancellation was reportedly due to non-filing of returns. The petitioner stated that he had paid all outstanding revenue after the cancellation and was willing to pay any further amounts required for the restoration of his registration. He relied on a previous judgment dated 09.04.2024. The petition was filed before the High Court against the Union of India and the CGST authority.
Held
The Court allowed the writ petition by setting aside the impugned orders of cancellation 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 communication of the order. This period is to enable the petitioner to pay all outstanding revenue, including any penalty indicated by the respondent authority within 15 working days. The Court's reasoning appears to be based on the petitioner's undertaking to clear all dues and a prior judicial precedent. If the petitioner fails to make the payments within the stipulated time, the respondent authority is free to block the portal again and cancel the registration. No costs were ordered.
Key Issues
1. Whether the GST registration of the petitioner, cancelled on the ground of non-filing of returns, should be restored, considering the petitioner's willingness to pay all outstanding dues and penalties. This issue turns on the interpretation and application of relevant provisions of the CGST Act and Rules concerning registration cancellation and restoration, and the principles of natural justice. The petitioner argued that he had paid all revenue due and was prepared to pay any further amounts, relying on a prior High Court judgment. The revenue or State's arguments are not recorded in the judgment.
Sections Cited
CGST Act, CGST Rules
AI-generated summary — verify with the full judgment below
33 jks 31.01.2025 WPA 30090 of 2024 Debashish Das Vs. Union of India & Ors. Mr. Avi Dey Mr. Siddhartha Dasgupta … … for the petitioner Mr. Smarjit Roychowdhury Mr. Amal Kumar Datta … …for the UOI Ms. Manasi Mukherjee Mr. K. Maiti … for the CGST authority
Heard learned counsel 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 revenue due which is required to be paid for restoring its registration and relies on a judgement 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 WAP 30090 of 2024 is disposed of by setting aside the impugned orders by 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 on the server copy of this order duly downloaded from the official website of this Court. (Rajarshi Bharadwaj, J.) 2
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.