Dankuni Feed Mills Private Limited vs. State Of West Bengal And Ors.
Facts
The petitioner, Dankuni Feed Mills Private Limited, filed a writ petition challenging the cancellation of its GST registration. Previously, this Court had directed the GST authority to ascertain the revenue due amount required for the restoration of the petitioner's registration. The GST authority, on instruction, submitted that the revenue due is Rs. 62,38,534/-. The petitioner's counsel stated that the petitioner is ready and willing to pay this amount. The tax period for which the dues are outstanding is not explicitly stated in the judgment.
Held
The Court held that considering the petitioner's willingness to pay the outstanding revenue amount of Rs. 62,38,534/-, the writ petition should be disposed of by directing the respondent WBGST authority to open the GST portal. This portal is to remain open for thirty days from the communication of the order, allowing the petitioner to make the payment. The Court reasoned that this approach provides the petitioner with a clear opportunity to regularize its tax dues and potentially restore its registration. The Court further stipulated that if the petitioner fails to make the payment within the stipulated thirty days, this order will cease to have effect, and the respondent authority will be free to close the portal and proceed with recovery actions as per law. No specific section of the GST Act was discussed in relation to the cancellation or restoration process itself, but the direction pertains to facilitating payment for recovery of revenue.
Key Issues
1. Whether the GST authority should provide a portal for the petitioner to deposit the outstanding revenue amount of Rs. 62,38,534/- for the restoration of its GST registration. Petitioner's contention: The petitioner is ready and willing to pay the stated revenue due amount and seeks an opportunity to do so. Revenue/State's contention: The revenue/State's counsel, on instruction, provided the amount due and did not object to the petitioner's willingness to pay, implicitly agreeing to facilitate the payment process.
Sections Cited
None explicitly discussed in relation to the core dispute, but the context implies actions under provisions related to registration cancellation and recovery of dues.
AI-generated summary — verify with the full judgment below
WPA 5703 OF 2023
2023
Dankuni Feed Mills Private Limited Sl no. 4
Ct no. 2
- Vs – P.M.
The State of West Bengal & Ors
Ms. Bulbuli Basu
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui,
Mr. D. Ghosh,
Mr. V. Kothari
… for the State.
Heard learned advocates appearing for the respective parties. The main issue arises in this writ petition relates to cancellation of petitioners’ registration. By the earlier order of this Court the learned advocate for the GST authority was asked to take instruction as to what is the revenue due amount which is required to be paid by the petitioner for restoration of its registration and learned advocate for the respondent GST authority on instruction submits that revenue due which is required to be paid by the petitioner for restoration of its registration is Rs. 62,38,534/-. Learned advocate appearing for the petitioner submits that petitioner is ready and willing to pay the aforesaid amount.
2 Considering the facts and circumstances o
The judgment continues below.
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