Md Emrul Hasan vs. Asst. Comms. Of State Tax, Raiganj Charge And Ors.
Held
The Court set aside the impugned orders passed by the 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. This period is to enable the petitioner to make payment of all revenue due, including any penalty indicated by the respondent authority within 15 working days. 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 is that a GST registration cancelled for non-filing of returns can be restored upon payment of all dues, provided the petitioner acts diligently within a stipulated timeframe.
Facts
The petitioner, Md. Emrul Hasan, approached the High Court challenging the cancellation of its GST registration. The cancellation was reportedly due to non-filing of returns. The petitioner stated that it has since paid all outstanding revenue and is 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 respondents are the Assistant Commissioner of State Tax and other CGST/WBGST authorities.
Key Issues
1. Whether the petitioner's GST registration, cancelled on the ground of non-filing of returns, should be restored upon payment of all dues. The petitioner argued that it has paid all revenue due and is prepared to pay any further amounts necessary for registration restoration. The petitioner cited a High Court judgment dated 09.04.2024 as precedent. The revenue/State's arguments are not recorded in the judgment.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
30 ss 29.11.2024 WPA 10779 of 2024 Md. Emrul Hasan Vs. Assistant Commissioner of State Tax & Ors. Mr. Sandip Choraria Mr. Rishav Manna … … 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 10779 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 th
The judgment continues below.
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