R D Construction And Anr vs. State Of West Bengal And Ors.
Facts
The petitioner, R. D. Construction/Subhendu Dey, filed a writ petition challenging the cancellation of its GST registration. The High Court had previously directed the GST authority to ascertain the amount due for the restoration of registration. The GST authority, through its learned advocate, informed the Court that the revenue due is Rs. 1,75,847/-. The petitioner's advocate stated that the petitioner is ready and willing to pay this amount. The tax period for which the dues arise is not specified in the judgment.
Held
The Court held that 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 a period of thirty days from the communication of the order, allowing the petitioner to make the payment of Rs. 1,75,847/-. The Court reasoned that this would enable the petitioner to clear its dues and potentially restore its registration. The judgment also stipulated that if the petitioner fails to make the payment within the stipulated thirty days, the order would cease to have effect, and the respondent authority would be free to close the portal and pursue recovery actions as per law. No specific section of the GST Act or Rules was explicitly discussed or interpreted as the basis for this decision; it was a procedural direction for facilitating payment.
Key Issues
1. Whether the GST portal should be opened for the petitioner to deposit the revenue due for the restoration of its registration. The petitioner argued that it is ready and willing to pay the stated amount of Rs. 1,75,847/-. The State, represented by the GST authority, had previously informed the Court of this amount. The judgment does not record any specific arguments from the State against opening the portal, but rather implies their compliance with the Court's direction.
AI-generated summary — verify with the full judgment below
WPA 5853 OF 2023 04.04.2023 Sl no. 5
R. D. Construction/Subhendu Dey Ct no. 2
- Vs - P.M.
The State of West Bengal & Ors.
Mr. Amit Kumar Sen, Ms. Sarbani Mukhopadhyay … For the Petitioner.
Mr. Anirban Ray, Ld. Govt. Pleader Md. T.M. Siddiqui Mr. D. Ghosh, Mr. N. Chatterjee,
… 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. 1,75,847/-. Learned advocate appearing for the petitioner submits that petitioner is ready and willing to pay the aforesaid amount.
2 Considering the facts and circumstances of the
The judgment continues below.
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