Md Javed vs. Union Of INDIA And Ors.
Held
The Court directed the respondent CGST authority to restore the petitioner's GST registration. The portal was to be opened for 30 days from the date of the order to allow the petitioner to make any outstanding revenue payments. The CGST authority was required to indicate the exact amount due within three working days. If the petitioner failed to make the payment within the stipulated period after the amount was indicated, the respondent authority would be at liberty to block the portal again and proceed with the cancellation of registration. The ratio of the decision is that a taxpayer's willingness to clear dues and a procedural direction for payment can lead to the restoration of registration, even after cancellation for non-filing of returns.
Facts
The petitioner, Md. Javed, filed a writ petition before the High Court challenging the cancellation of his GST registration. The cancellation was based on the ground of non-filing of returns. The petitioner contended that he had paid all outstanding revenue after the cancellation and was willing to pay any further dues required for the restoration of his registration. The respondent was the CGST authority.
Key Issues
1. Whether the GST registration of the petitioner should be restored, considering he has paid all due revenue and is agreeable to pay any further arrears, despite the cancellation for non-filing of returns? The petitioner argued that he has cleared all dues and is prepared to pay any remaining amounts to have his registration reinstated. The revenue (CGST authority) did not record any specific arguments against restoration in the judgment.
AI-generated summary — verify with the full judgment below
2023 PB Sl. No.
WPA 25361 of 2023 Md. Javed Vs Union of India & Ors. Mr. Avra Mazumder, Mr. Suman Bhowmik, Mr. Samrat Das. … For the Petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. …….for the CGST authority. 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 arrear is due which is required to be paid for restoring of its registration. Considering the submission of the parties, this writ petition being WPA 25361 of 2023 is disposed of by directing the respondent CGST authority concerned to 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 2 to be indicated by the respondent authority concerned within three working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the CGST authority, the
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.