M/S Barrackpore Electronic vs. State Of West Bengal And Ors.
Facts
The petitioner, M/s. Barrackpore Electronic, filed a writ petition challenging the cancellation of its GST registration. The cancellation was reportedly due to non-filing of returns. The Court, by an order dated March 23, 2023, directed the CGST authority to provide specific instructions regarding the revenue due for the restoration of the petitioner's registration. Subsequently, instructions were filed indicating a total revenue due amount of Rs. 11,35,614/-. The petitioner's counsel stated that the petitioner is ready and willing to pay this amount.
Held
The Court disposed of the writ petition by directing the respondent WBGST authority to restore the petitioner's GST registration. The portal will be opened for a period of 30 days to enable the petitioner to make the payment of the outstanding revenue due, amounting to Rs. 11,35,614/-. The Court reasoned that considering the petitioner's willingness to pay the due amount and the instructions filed by the revenue, this course of action would be appropriate. If the petitioner defaults in making the payment within the stipulated 30 days, the respondent authority is free to cancel the restoration of the registration and close the portal. The written instructions filed by the revenue were kept with the record.
Key Issues
1. Whether the petitioner's GST registration, cancelled for non-filing of returns, should be restored upon payment of the outstanding revenue due. Petitioner's Contention: The petitioner is ready and willing to pay the outstanding revenue due of Rs. 11,35,614/- for the restoration of its registration. Revenue's Contention: The revenue, through written instructions filed by its counsel, indicated the total revenue due amount of Rs. 11,35,614/- which is required for the restoration of the petitioner's registration. No specific argument was recorded for the revenue beyond stating the amount due.
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2023. p.b. Sl. No.
WPA 4835 of 2023 M/s. Barrackpore Electronic Vs. The State of West Bengal & Ors. Mr. Chittapriya Ghosh, Mr. Somesh Ghosh, Mr. Abhik Das Sharma. ……..for the petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee, Mr. V. Kothari, ……..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. By an earlier order of this Court dated 23rd March, 2023, Mr. Ghosh, learned advocate representing the respondent CGST authority concerned was asked to take specific instruction as to whether any revenue due which is required to be paid by the petitioner for restoration of its registration to which Mr. Ghosh files the written instruction from which it appears that total revenue due amount to Rs.11,35,614/- which is required to be paid by the petitioner for restoration of its registration.
2 Learned advocate appearing for the petitioner submits that petitioner is ready and willing to pay the aforesaid revenue due. Considering the submission of the parties, and the aforesaid instruct
The judgment continues below.
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