Chandan Das vs. Superitendent Of CGST And Cx And Others
Facts
The petitioner, Chandan Das, filed a writ petition before the High Court challenging an action by the Superintendent of CGST & CX, Sankrail Division. The petitioner sought restoration of their GST registration. Following an earlier order from the Court dated 3rd April 2023, directing the CGST authority to provide instructions regarding revenue dues for registration restoration, the Assistant Commissioner, Sankrail Division, issued a written instruction on 6th April 2023. This instruction stated that the total revenue due for the relevant period, required for the petitioner's registration restoration, amounted to Rs. 2,05,302/-.
Held
The Court disposed of the writ petition by directing the respondent authority to open the GST portal for a period of three days from the date of communication of the order. This portal would remain open for 30 days, during which the petitioner is to make the payment of Rs. 2,05,302/-. The payment is to be made subject to any adjustments the petitioner might claim through an appropriate representation. The Court reasoned that this approach would allow the petitioner to clear the dues and potentially have their registration restored, while also providing a mechanism for the petitioner to represent against any perceived overpayment. If the petitioner fails to make the payment within the stipulated 30 days from the portal's opening, the respondent authority is empowered to close the portal and proceed according to law. No specific issue was left undecided.
Key Issues
1. Whether the petitioner is liable to pay the stated revenue dues of Rs. 2,05,302/- for the restoration of their GST registration, as determined by the respondent authority? Petitioner's Argument: The petitioner, through their counsel, sought to address the revenue dues and the restoration of their GST registration. While not explicitly stated, the filing of the writ petition implies a challenge or a need for judicial intervention regarding the conditions for registration restoration. Revenue's Argument: The respondent CGST authority, through the Assistant Commissioner's written instruction, specified the amount of Rs. 2,05,302/- as the total revenue due for the relevant period, which is a prerequisite for the petitioner to get their registration restored. The respondent's stance is that this amount must be paid.
Sections Cited
None explicitly mentioned in the provided text
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2023 PB Sl. No.
WPA 6183 of 2023
Chandan Das Vs Superintendent of CGST & CX, Sankrail Division, Range – V, Howrah Commissionerate & Ors. Mrs. Rita Mukherjee, Mr. Abhijat Das, Mr. Anirban Chatterjee. … For the Petitioner. Mr. U.S. Bhattacharya, Mr. Tapan Bhanja. ……..for the respondent no.
Mr. Kaushik Dey, Ms. Ekta Sinha. …….for the respondent no.
Mr. Raj Kumar Sain. …….For the UOI. Heard learned advocates appearing for the parties. Pursuant to the earlier order of this Court dated 3rd April, 2023, by which learned advocate appearing for the respondent CGST authority concerned was asked to take appropriate instruction with regard to the revenue dues, if any, which is required to be paid by the petitioner for restoration of its registration, learned advocate for the respondent CGST authority concerned files a written instruction dated 6th April, 2023 issued by the Assistant Commissioner, Sankrail Division, indicating the amount of Rs.2,05,302/- as 2 total revenue due for the relevant period which is required to be paid by the petitioner for restoration of its registration. Such instruction may be kept with the record. C
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