Sanjeet Singh vs. State Of West Bengal And Ors.
Facts
The petitioner, Sanjeet Singh, 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 respondent CGST authority to ascertain the revenue due for the restoration of registration. Subsequently, the respondent WBGST authority, through its counsel, informed the Court that the total revenue due amounts to Rs. 21,69,404/-. The petitioner expressed willingness to pay this outstanding amount.
Held
The Court directed the respondent WBGST authority to restore the petitioner's GST registration. The portal will be kept open for 30 days to allow the petitioner to make the payment of the outstanding revenue due, which amounts to Rs. 21,69,404/-. The Court reasoned that the petitioner has expressed willingness to clear the dues. If the petitioner fails to make the payment within the stipulated 30-day period, the respondent authority is at liberty to cancel the restoration of registration and close the portal. The instruction filed by the revenue was taken on record. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner's GST registration, cancelled for non-filing of returns, can be restored upon payment of the outstanding revenue dues? 2. What is the procedure and timeline for the restoration of registration upon payment of dues? The petitioner argued that he is ready and willing to pay the revenue due. The revenue (State of West Bengal & Ors., represented by WBGST authority) submitted written instructions detailing the total revenue due as Rs. 21,69,404/- for the restoration of registration. The judgment does not record any specific arguments from the revenue beyond providing this information.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
2023. p.b. Sl. No.
WPA 5090 of 2023 Sanjeet Singh Vs. The State of West Bengal & Ors. Mr. Suddhasatva Banerjee, Mr. Shashwat Nayak, Mr. Mahesh Kr. Joshi, Mr. Kajal Kr. Dutta, Mr. Sandeep Joshi. ……..for the petitioner. Mr. A. Ray, Mr. D. Ghosh, Mr. S. Mukherjee, Mr. D. Sahu, ……..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 amounts to Rs.21,69,404/- 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. Considering the submission of the parties, and the
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.