Subrata Chakraborty vs. The Union Of INDIA And Ors.
Held
The Court allowed the writ petition, setting aside the impugned orders passed by the concerned CGST/WBGST authorities. The Court directed the respondent CGST/WBGST authority to restore the petitioner's registration. Furthermore, the portal was to be opened for 45 days from the date of communication of the order to enable the petitioner to clear all outstanding revenue dues, including any penalties indicated by the respondent authority within 15 working days. The Court stipulated that if the petitioner failed to make the required payments after the amount was indicated by the GST authority, the respondent authority would be at liberty to block the portal again and cancel the registration. The Court made no order as to costs.
Facts
The petitioner, Subrata Chakraborty, filed a writ petition challenging the cancellation of its GST registration. The cancellation was primarily on the ground of non-filing of returns. The petitioner contended that it had paid all outstanding revenue and was willing to pay any further amounts required for the restoration of its registration. The petitioner relied on a previous judgment of the High Court dated 09.04.2024. The impugned orders were passed by concerned CGST/WBGST authorities.
Key Issues
1. Whether the GST registration of the petitioner should be restored, considering the petitioner's willingness to pay all dues and reliance on a previous High Court judgment. The petitioner argued that it had settled all revenue dues and was prepared to pay any further amounts necessary to reinstate its registration. It placed reliance on a judgment of the High Court dated 09.04.2024, which presumably dealt with similar circumstances of registration cancellation due to non-filing of returns and subsequent payment of dues. The revenue or State did not record any specific arguments in the judgment provided.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
12 ss 13.12.2024 WPA 28607 of 2024 Subrata Chakraborty Vs. The Union of India & Ors. Mr. Himangshu Kumar Ray Ms. Shiwani Shaw … … for the petitioner Mr. Anirban Ray Md. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal … …for the State
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 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 28607 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
The judgment continues below.
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