Subhankar Golder vs. Assistant Commissioner Of State Tax Serampore Charge And Ors

Facts

The appellant, Subhankar Golder, a small retailer of imitation jewellery, challenged the cancellation of his GST registration. The registration was cancelled for failing to furnish returns for six consecutive months. His appeal before the statutory appellate authority was dismissed on 04.01.2024 as it was filed beyond the condonable period. The appellant then filed a writ petition, and an intra-Court appeal against the Single Judge's order declining interim relief and directing the filing of an affidavit-in-opposition. The High Court, with consent, disposed of both the appeal and the writ petition.

Held

The Court held that the appellant should be provided with one more opportunity to remedy the default. Reasoning that the appellant is an individual and a small retailer, the Court deemed it appropriate to permit him to rectify the breach. Accordingly, the order of cancellation of registration was set aside. This relief is conditional upon the appellant filing returns for the entire period of default, paying the requisite tax, interest, fine, and penalty within three weeks of receiving a server copy of the order. If compliance occurs, the registration will be restored by the Jurisdictional Officer. Failure to comply will result in the automatic dismissal of the writ petition. The respondents are directed to open the portal to facilitate the filing of returns and remittance of dues. The issue of whether the initial dismissal of the appeal by the appellate authority was justified was implicitly set aside by granting this opportunity.

Key Issues

1. Whether the appellant should be granted an opportunity to remedy the default in filing GST returns, considering his status as a small retailer. The appellant argued that he should be given one more opportunity to rectify the situation, emphasizing his status as an individual and a small retailer. The revenue or State did not record any specific arguments against this in the judgment.