Bireswar Halder Proprietor Of M/S B.H. Enterprise vs. Union Of INDIA And Ors.

Held

The Court disposed of the writ petition by directing the respondent CGST authority to intimate the petitioner, within three clear days, the revenue due, if any, for the restoration of registration. If revenue is due, the authority is to open the portal for 30 days to enable the petitioner to pay the amount, which the petitioner agreed to do. If the petitioner fails to pay within this period, the authority can close the portal and proceed with recovery. Conversely, if no dues are found, the portal is to be opened immediately, and registration restored. The court's decision focuses on providing a procedural mechanism for restoration rather than adjudicating the validity of the cancellation itself.

Facts

The petitioner, Shri Birreswar Halder, Proprietor of M/s. B. H. Enterprise, filed a writ petition challenging the cancellation of his GST registration. The cancellation was reportedly on the grounds of non-filing of returns. The petitioner's counsel stated that a copy of the writ petition was served on the respondent's office, though an affidavit of service was not ready. Mr. Maiti, representing the CGST authorities, was handed a copy of the petition and his appearance was to be regularized. The court heard learned advocates for the parties.

Key Issues

1. Whether the cancellation of the petitioner's GST registration on the ground of non-filing of returns is valid, and if not, what relief should be granted? (Mixed question of law and fact, relating to the provisions of the CGST Act concerning registration cancellation and restoration). Petitioner's Argument: The petitioner sought the restoration of his GST registration. While specific arguments against the cancellation were not detailed in the provided text, the prayer for restoration implies a challenge to the cancellation's validity or a request for an opportunity to rectify the non-compliance. Revenue/State's Argument: The judgment does not explicitly record the arguments made by the Union of India or the CGST authorities. However, their presence indicates they would likely defend the action of cancellation and the process followed.