Shankar Chouhan vs. State Of West Bengal And Ors.

Facts

The petitioner, Shankar Chouhan, filed a writ petition challenging an order cancelling his GST registration. The cancellation was based on the ground of non-filing of returns within the stipulated time. The State of West Bengal and CGST authorities were respondents. The matter was heard by the High Court.

Held

The Court disposed of the writ petition by directing the respondent authority to intimate the petitioner within seven working days regarding any revenue due for the restoration of registration. The petitioner is required to make the payment within ten days of receiving this intimation. The respondent authority shall open the portal for thirty days from the date of the order to facilitate this payment. If the petitioner makes the payment within the stipulated time, the registration will be restored. If no revenue is due, the registration shall be restored immediately. Failure to pay within the stipulated time will allow the respondent authority to close the portal again and proceed according to law. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the cancellation of the petitioner's GST registration on the ground of non-filing of returns within the stipulated time is valid, and if not, what relief can be granted? Petitioner's contention: The petitioner sought restoration of his GST registration. The specific arguments made by the petitioner are not detailed in the judgment, but the relief sought implies a challenge to the cancellation order. Revenue/State's contention: The State and CGST authorities were represented, but their specific arguments or contentions are not recorded in the judgment. The judgment indicates that the parties were heard.