Satyajit Ghosh vs. The State Of West Bengal And Ors.
Held
The Court, considering the submissions and relying on a previous judgment, decided to set aside the impugned orders of cancellation. The Court directed the CGST/WBGST authorities to restore the petitioner's registration and open the GST portal for 45 days from the communication of the order. This period is to enable the petitioner to pay all revenue dues and any other outstanding amounts, including penalties, which the respondent authorities are to indicate within 15 working days. The Court further stipulated that if the petitioner fails to make the payments after the amounts are indicated, the authorities are free to block the portal again and cancel the registration. No costs were awarded.
Facts
The petitioner, Satyajit Ghosh, filed a writ petition challenging the cancellation of his GST registration. The cancellation was based on the ground of non-filing of returns. The petitioner stated that he has paid all outstanding revenue dues and is willing to pay any further amounts required to restore his registration. He relied on a previous judgment dated April 9, 2024, by the Hon'ble Chief Justice and Hon'ble Justice Hiranmay Bhattacharyya.
Key Issues
1. Whether the GST registration, cancelled due to non-filing of returns, can be restored upon payment of all dues and penalties? (Mixed question of law and fact, turning on the interpretation and application of relevant GST provisions concerning registration cancellation and restoration). Petitioner's argument: The petitioner contended that since he has paid all revenue dues and is prepared to pay any further amounts, including penalties, his registration should be restored. He cited a prior judgment of the High Court as precedent for such restoration. Revenue/State's argument: The judgment does not record any specific arguments made by the State or CGST authorities. However, their presence as respondents indicates their role in defending the cancellation order.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
61 ss 25.11.2024 WPA 27184 of 2024 Satyajit Ghosh Vs. The State of West Bengal & Ors. Mr. Himangshu Kumar Ray Mr. Sushant Bagaria Ms. Shiwani Shaw … … for the petitioner Mr. Anirban Ray Md. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal … …for the State Mr. Uday Shankar Bhattacharya Mr. Tapan Bhanja … … for the CGST
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 commu
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