Subrata Mondal vs. State Of West Bengal And Ors.
Held
The Court allowed the writ petition, setting aside the impugned orders of cancellation passed by both concerned authorities. The Court directed the CGST/WBGST authority to restore the petitioner's registration and open the portal for 45 days from the date of communication of the order. During this period, the petitioner is to make the payment of all revenue due, including any penalty indicated by the respondent authority within 15 working days. The Court reasoned that given the petitioner's willingness to clear dues and the precedent relied upon, restoration of registration with a clear timeline for payment is appropriate. If the petitioner fails to make the payments as directed, the respondent authority is free to block the portal again and cancel the registration. No costs were ordered.
Facts
The petitioner, Subrata Mondal, 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 has since paid all outstanding revenue and is willing to pay any further amounts 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 of West Bengal and other respondents were represented.
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 subsequent payment of all due revenue and willingness to pay any further amounts required for restoration? (Question of law and fact, turning on provisions related to registration cancellation and restoration under GST law). Petitioner's argument: The petitioner contended that he has cleared all dues and is prepared to pay any further amounts indicated by the authorities for the restoration of his registration. He placed reliance on a prior judgment of the High Court dated April 9, 2024, which presumably dealt with similar circumstances. Revenue/State's argument: The judgment records no specific argument from the State or its authorities regarding the cancellation of registration or the petitioner's plea for restoration.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
31 ss 29.11.2024 WPA 23419 of 2024 Subrata Mondal Vs. State of West Bengal & Ors. Mr. Avra Mazumder Ms. Alisha Das Mr. S. Bhowmick Mrf. S. Das Ms. E. Dey Mr. S.N. Banerjee … … 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 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 23419 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 o
The judgment continues below.
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