Manoj Roy vs. State Of West Bengal And Ors.

Held

The Court set aside the impugned orders passed by 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 ordered 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, 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 is free to block the portal again and cancel the registration. The ratio decidendi appears to be that a taxpayer's willingness to clear dues, coupled with a prior judicial precedent, warrants an opportunity for restoration of registration, subject to timely compliance.

Facts

The petitioner, Manoj Roy, filed a writ petition challenging the cancellation of his GST registration. The cancellation was reportedly due to non-filing of returns. The petitioner expressed willingness to pay any outstanding revenue required for the restoration of his registration. He relied on a previous judgment dated April 9, 2024, by the Hon'ble Chief Justice and Hon'ble Justice Hiranmay Bhattacharyya. The State was represented by its counsel.

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 outstanding dues for restoration? The petitioner argued that he is agreeable to pay any revenue due, 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. The revenue (State) did not record any specific arguments against the petitioner's submissions in the judgment.