Ranjan Ghosh vs. The Superintendent Of CGST And Cx And Others
Facts
The petitioner, Ranjan Ghosh, proprietor of M/s. Ranjan Ghosh, filed a writ petition challenging the cancellation of his GST registration. The cancellation was reportedly due to non-filing of returns. The petitioner stated that he has since paid all outstanding revenue and is willing to pay any further arrears required for the restoration of his registration. The CGST authority was the respondent in this matter.
Held
The Court disposed of the writ petition by directing the respondent CGST authority to restore the petitioner's registration. The portal was to be opened for a period of 15 days from the date of the order (March 27, 2023) to allow the petitioner to make any outstanding revenue payments. The CGST authority was directed to indicate the exact amount due by March 31, 2023. The Court stipulated that if the petitioner failed to make the payment after the amount was indicated, the respondent authority would be free to block the portal again and cancel the registration. The ratio decidendi is that a taxpayer's GST registration, cancelled for non-compliance, can be restored upon fulfilling all revenue obligations, provided the taxpayer demonstrates willingness to comply and the authority facilitates the process within a specified timeframe.
Key Issues
1. Whether the petitioner's GST registration, cancelled for non-filing of returns, should be restored upon payment of all due revenue. The petitioner argued that since all dues have been paid and he is willing to clear any remaining arrears, his registration should be reinstated. The CGST authority's stance on this matter is not explicitly recorded in terms of argument, but their participation implies a need for compliance with statutory requirements for restoration.
AI-generated summary — verify with the full judgment below
2023. p.b. Sl. No.
WPA 6279 of 2023 Ranjan Ghosh, proprietor of M/s. Ranjan Ghosh Vs. The Superintendent of CGST & CX, Range III, Kalyani Division, Kolkata North CGST & CX Commissionerate & Ors. Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Abhijat Das, Mr. Arnab Neogi. ……..for the petitioner. 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. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and he further agrees to pay if any revenue arrear is due which is required to be paid for restoring of its registration. Considering the submission of the parties, this writ petition being WPA 6279 of 2023 is disposed of by directing the respondent CGST authority concerned to restore the petitioner’s registration and open the portal for a period of 15 days from date to enable the petitioner to make the payment of revenue due if any by the respondent
2 authority concerned within 31st March, 2023. If the petitioner fails to ma
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.