Skycreeper Infrastructure Opc PVT LTD vs. Superintendent CGST And Cx , Belighata Division ,Kolkata South Com. And Ors
Facts
The petitioner, Skycreeper Infrastructure OPC Pvt. Ltd., filed a writ petition challenging the cancellation of its GST registration. The cancellation was reportedly due to non-filing of returns. The Court had previously directed the CGST authority to ascertain if any revenue was due from the petitioner for the restoration of its registration. The CGST authority, through its counsel, submitted that after the cancellation of registration, all outstanding revenue dues have been paid by the petitioner, and there are currently no revenue dues against the petitioner.
Held
The Court held that the petitioner's GST registration should be restored. This decision was based on the submission by the CGST authority that the petitioner had paid all revenue dues after the cancellation of its registration and that no revenue was outstanding. The Court directed the respondent CGST authority to restore the petitioner's registration and open the GST portal for a period of 3 days from the communication of the order. Following the opening of the portal, the petitioner was granted 30 days to pay any remaining revenue dues, if any. The Court noted the instruction filed by the CGST authority and ordered it to be kept with the record.
Key Issues
1. Whether the GST registration of the petitioner, Skycreeper Infrastructure OPC Pvt. Ltd., should be restored, considering that all revenue dues have been paid post-cancellation. This issue turns on the interpretation and application of provisions related to GST registration cancellation and restoration, particularly concerning the payment of dues. The petitioner contended that since all revenue dues have been cleared, the registration should be restored. The respondent CGST authority confirmed that no revenue is currently due from the petitioner.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
2023. p.b. Sl. No.
WPA 4694 of 2023 Skycreeper Infrastructure OPC Pvt. Ltd. Vs. Superintendent CGST & CX, Beliaghata Division, Kolkata South Commissionerate & Ors. Mr. Sandip Choraria. ……..for the petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. S. Mukherjee, Mr. D. Ghosh, Mr. V. Kothari, ……..for the State. Mr. Kaushik Dey, Ms. Ekta Sinha. ……..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. By an earlier order of this Court dated 23rd March, 2023, Mr. Dey, learned advocate representing the respondent CGST authority concerned was asked to take specific instruction as to whether there is any revenue due which is required to be paid by the petitioner for restoration of its registration to which Mr. Dey submits on instruction that after the cancellation of the registration, all revenue due has been paid by the petitioner and till date there is no revenue due against the petitioner.
2 Considering the submission of the parties, this writ petition being WPA 4694 of 2023 is disposed of by direct
The judgment continues below.
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