Biasajit Sen vs. Superintendent CGST And Cx Bishnupur Division Range Ii Kolkata And Anr
Facts
The petitioner, Biswajit Sen, filed a writ petition challenging the cancellation of his GST registration. The cancellation was reportedly due to non-filing of returns. The High Court had previously directed the respondent CGST authority to ascertain the revenue due for the restoration of the petitioner's registration. The respondent CGST authority stated that the total revenue due amounts to Rs. 16,85,275/-. The petitioner expressed his readiness and willingness to pay this outstanding amount.
Held
The Court disposed of the writ petition by directing the respondent CGST authority to restore the petitioner's GST registration. The portal for filing returns and making payments will be kept open for a period of 30 days to enable the petitioner to clear the outstanding revenue due of Rs. 16,85,275/-. If the petitioner fails to make the payment within the stipulated time, the respondent authority is at liberty to cancel the restoration and close the portal. The petitioner was also advised to make an appropriate application for adjustment of any excess payment made after clearing the dues. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner's GST registration, cancelled on the ground of non-filing of returns, should be restored upon payment of the outstanding revenue due. The petitioner argued that he is ready and willing to pay the revenue due for the restoration of his registration. The respondent CGST authority contended that a sum of Rs. 16,85,275/- is due from the petitioner for the restoration of his registration.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
2023. p.b. Sl. No.
WPA 4682 of 2023 Biswajit Sen Vs. Superintendent CGST & CX, Bishnupur Division, Range-II, Kolkata South Commissionerate & Ors. Mr. Sandip Choraria, Mr. R. Chatterjee. ……..for the petitioner. Mr. Shiv Shankar Banerjee, Mr. Abhradip Maity. ……..for the respondents. 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. Maity, 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 his registration to which Mr. Maity submits that the total revenue due amounts to Rs.16,85,275/- which is required to be paid by the petitioner for restoration of his registration. Learned advocate appearing for the petitioner submits that petitioner is ready and willing to pay the aforesaid revenue due.
2 Considering the submission of the parties, this writ petition being WPA 4682 of 2023 is disposed
The judgment continues below.
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