Rezaul Islam vs. State Of West Bengal And Ors.
Facts
The petitioner, Rezaul Islam, filed a writ petition challenging the cancellation of his GST registration. The cancellation was reportedly due to non-filing of returns. An earlier order from the High Court directed the CGST authority to ascertain the revenue due from the petitioner for the restoration of his registration. The CGST authority subsequently informed the Court that the total revenue due amounts to Rs. 1,42,91,100/-. The petitioner's counsel stated that the petitioner is ready and willing to pay this amount.
Held
The Court held that the petitioner's GST registration could be restored upon payment of the outstanding revenue due. The Court directed the respondent WBGST authority to restore the petitioner's registration and open the portal for 30 days to enable the petitioner to make the payment of Rs. 1,42,91,100/-. This restoration and portal opening were to be completed within 3 days of the order's communication. The Court further stipulated that if the petitioner failed to make the payment within the stipulated time, the respondent authority would be free to cancel the registration and close the portal again. The Court disposed of the writ petition with these observations and directions.
Key Issues
1. Whether the petitioner's GST registration, cancelled for non-filing of returns, can be restored upon payment of the outstanding revenue due, as per the provisions of the GST Act and Rules. Petitioner's contention: The petitioner argued that he is willing to pay the entire outstanding revenue amount of Rs. 1,42,91,100/- and sought restoration of his registration. The petitioner relied on the Court's earlier direction to ascertain the dues and his subsequent willingness to clear them. Revenue/State's contention: The State and CGST authorities, through their counsel, presented the figure of Rs. 1,42,91,100/- as the total revenue due, which was required for the restoration of the petitioner's registration. They did not present any argument against restoration, but rather indicated the condition for it.
Sections Cited
Not specified
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2023. p.b. Sl. No.
WPA 5262 of 2023 Rezaul Islam Vs. The State of West Bengal & Ors. Mr. Dyutimoy Paul, Mr. Durbdal Sen, Mr. Pradyot Kr. Das, Mr. Aman Agarwal, Mr. Debabrata Das. ……..for the petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee, ……..for the State. Mr. Debanik Banerjee. ……..for the UOI. 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 there is any revenue due which is required to be paid by the petitioner for restoration of his registration to which Mr. Ghosh files the written instruction from which it appears that total revenue due amounts to Rs.1,42,91,100/- which is required to be paid by the petitioner for restoration of his registration.
2 Learned advocate appearing for the petitioner submits that petitioner is ready and willing to pay the aforesaid revenue due. Consider
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