Prasanta Dey (Prop. Of Tarama 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 the exact amount of interest due for the period from June 2022 to January 2023, which is required for the restoration of his GST registration. This intimation must be provided within three working days from the date of the order. Furthermore, the Court directed the CGST Authority to open the petitioner's portal for a period of 30 days from the date of the order to enable the petitioner to make the payment of the intimated interest amount. The Court also stipulated that if the petitioner defaults in making the payment within the 30-day period after the portal is opened, the CGST Authority would be at liberty to close the portal again and proceed in accordance with the law. No issue was expressly left undecided.
Facts
The petitioner, Prasanta Dey, proprietor of Tarama Enterprise, filed a writ petition before the High Court challenging an action by the CGST Authority. The petitioner sought the restoration of his GST registration. An earlier order dated December 7, 2023, directed the CGST Authority to provide instructions regarding the revenue due for registration restoration. The CGST Authority, represented by Mr. Maiti, submitted that interest was due for the period from June 2022 to January 2023, but could not provide the exact amount. The court was considering the matter based on these submissions.
Key Issues
1. Whether the CGST Authority is required to intimate the exact amount of interest due for the period June 2022 to January 2023 for the restoration of the petitioner's GST registration? Petitioner's Argument: The petitioner, through his counsel, sought a clear quantification of the interest amount due to facilitate the restoration of his registration. Revenue's Argument: The CGST Authority, represented by Mr. K. K. Maiti, submitted that interest was due for the specified period but was unable to produce the precise figures for the interest amount required for the petitioner to pay for the restoration of his registration.
AI-generated summary — verify with the full judgment below
WPA 26660 OF 2023 12.12.2023
Sl no. 15
Prasanta Dey, (Prop of Tarama
Enterprise). Ct no. 2
- Vs - P.M.
Union of India & Ors.
Mr. Promit Majumdar,
Ms. Sudipta Banerjee,
… for the petitioner
Mr. K. K. Maiti Mr. Tapan Bhanja
… for the respondent CGST Authority
Heard learned advocates appearing for the parties. By earlier order of this court dated 7th December, 2023, Mr. Maiti, learned Advocate appearing for the CGST Authority was asked to take instructions about the revenue due which is required to be paid by the petitioner for restoration of his registration. Mr. Maiti on instructions submits that there is revenue due relating to interest which is required to be paid by the petitioner for restoration of his registration but he could not produce the amount and figure of such interest amount for the period from June 2022 to January, 2023. Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 26660 of 2023 is disposed of by directing the respondent/CGST Authority concerned to
2 intimate th
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