Suresh Das vs. State Of West Bengal And Ors.
Held
The Court held that the impugned orders of both the adjudicating and appellate authorities, which led to the cancellation of the petitioner's GST registration, should be set aside. The Court directed the respondent CGST authority to restore the petitioner's registration. Furthermore, the portal was ordered to be opened for a period of 30 days from the date of the order to allow the petitioner to make any outstanding revenue payments, as indicated by the CGST authority within three working days. The Court stipulated that if the petitioner fails to make the payment after such indication, the respondent authority would be free to block the portal again and proceed with the cancellation. The ratio decidendi is that where a taxpayer has rectified the non-compliance (non-filing of returns) by paying dues and expresses willingness to pay any further liabilities, the GST registration should be restored, subject to compliance with payment obligations.
Facts
The petitioner, Suresh Das, 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 contended that he has since paid all outstanding revenue and is willing to pay any further amounts required for the restoration of his registration. The impugned orders were passed by both the adjudicating authority and the appellate authority.
Key Issues
1. Whether the cancellation of the petitioner's GST registration, based on non-filing of returns, was justified, considering the petitioner's subsequent payment of dues and willingness to pay any further amounts required for restoration? (Question of law and fact, turning on provisions related to registration cancellation and restoration under the GST Act). Petitioner's contention: The petitioner argued that after the cancellation, he has cleared all due revenue and is prepared to pay any additional amounts necessary to reinstate his registration. He seeks restoration of his registration. Revenue/State's contention: The judgment records no specific argument from the CGST & CX or the State regarding the revenue's stance on the cancellation or the petitioner's offer to pay dues.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
2023 PB Sl. No.
WPA 24608 of 2023 Suresh Das Vs The State of West Bengal & Ors. Mr. Dwijadas Chakraborty. … For the Petitioner. Mr. B. P. Banerjee, Mr. Abhradip Maity. ……..for the CGST & CX. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty. …….for the State. Heard learned advocates appearing for the parties. The main issue involved in this writ petition relates to 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 he further agrees to pay if any revenue due which is required to be paid for restoring of its registration. Considering the submission of the parties, this writ petition being WPA 24608 of 2023 is disposed of by setting aside the impugned orders both by the adjudicating authority and appellate authority and by directing the respondent CGST authority concerned to 2 restore the petitioner’s registration and open the portal for a period of 30 days from date to enable the petitioner to make the payment of revenue due if any to be indicated by the respondent authority concerned with
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