Pulok Kundu vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, Pulok Kundu, filed a writ petition challenging the cancellation of his GST registration. The cancellation was reportedly due to non-filing of returns. The petitioner stated that he had paid all outstanding revenue and was willing to pay any further amounts required to restore his registration. He relied on a previous judgment dated April 9, 2024. The petition was heard by the High Court, with appearances from the petitioner, the Union of India, and the CGST authority.
Held
The Court allowed the writ petition, 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. Furthermore, the portal was ordered to be opened for a period of 45 days from the date of communication of the order to enable the petitioner to clear all outstanding revenue dues, penalties, and any other amounts indicated by the respondent authority within 15 working days. The Court stipulated that if the petitioner failed to make these payments after the amount was indicated, the respondent authority would be at liberty to block the portal again and proceed with the cancellation of registration. The ratio decidendi is that where a taxpayer is willing to clear all dues and penalties, and has relied on a favorable precedent, the registration should be restored to allow for such payment, subject to strict timelines.
Key Issues
1. Whether the cancellation of the petitioner's GST registration on the ground of non-filing of returns is sustainable, considering the petitioner's willingness to pay all outstanding dues and penalties. This issue turns on the interpretation and application of relevant provisions concerning registration cancellation and restoration under the GST laws. Petitioner's Arguments: The petitioner argued that he had cleared all revenue dues and was prepared to pay any further amounts, including penalties, to have his registration restored. He placed reliance on a prior judgment of the High Court dated April 9, 2024, which presumably dealt with similar circumstances. Revenue/State's Arguments: The judgment does not record any specific arguments made by the Union of India or the CGST authority regarding the cancellation of registration or the petitioner's submissions. Their participation is noted, but their contentions are not detailed.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
28 jks 31.01.2025 WPA 29954 of 2024 Pulok Kundu 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 29954 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.