Fusion Realtyinfra Private Limited vs. Deputy Commissioner Of State Tax, Park Street Charge And Ors.
Held
The Court allowed the writ petition by 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. This would enable the petitioner to make the payment of all revenue due, as well as any other dues including penalties, which would be indicated by the respondent authority within 15 working days. The Court stipulated that if the petitioner failed to make the payment 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 Court made no order as to costs.
Facts
The petitioner, Fusion Realtyinfra Private Limited, filed a writ petition challenging the cancellation of its GST registration. The cancellation was based on the ground of non-filing of returns. The petitioner contended that it had subsequently paid all outstanding revenue and was willing to pay any further amounts due to have its registration restored. The petitioner relied on a previous judgment dated 09.04.2024. The respondents were the Deputy Commissioner of State Tax and other CGST/WBGST authorities.
Key Issues
1. Whether the GST registration of the petitioner, Fusion Realtyinfra Private Limited, should be restored, considering the petitioner's submission of having paid all dues and willingness to pay further amounts, and reliance on a prior High Court judgment. Petitioner's arguments: The petitioner argued that it had cleared all revenue dues and was prepared to settle any other liabilities, including penalties, to facilitate the restoration of its GST registration. They placed reliance on a judgment passed by the Hon'ble Chief Justice and Hon'ble Justice Hiranmay Bhattacharyya on 09.04.2024, which presumably dealt with similar circumstances of registration cancellation due to non-filing of returns followed by payment of dues. Revenue/State's arguments: The judgment does not record any specific arguments made by the respondents (Deputy Commissioner of State Tax & Ors.).
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
181 ss 25.11.2024 WPA 25452 of 2024 Fusion Realtyinfra Private Limited Vs. Deputy Commissioner of State Tax & Ors. Mr. Akshat Agarwal … … 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 25452 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
The judgment continues below.
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