Srijon Developers Private Limited vs. State Of West Bengal And Ors.
Facts
The petitioner, Srijon Developers Pvt. Ltd., filed a writ petition before the High Court challenging the cancellation of its GST registration. The cancellation was due to a delay in filing GST returns. The Court, by an order dated January 25, 2023, directed the respondent GST authority to submit a detailed calculation of the tax and late fee payable by the petitioner for the restoration of its registration. Pursuant to this, the GST authority submitted the calculation, which was provided to the petitioner.
Held
The Court disposed of the writ petition with specific directions. It ordered that the petitioner must make the payment of the determined tax and late fee within 30 days from the date of the order. The concerned officer is directed to facilitate this payment by opening the GST portal for the petitioner for a period of 30 days. The Court further stipulated that if the petitioner fails to make the payment within the stipulated time, the order would lose its force, and the officer would be free to proceed against the petitioner as per law. The portal will remain open for 30 days from the communication of the order and will continue to remain open if the payment is made within the stipulated period. The ratio decidendi is that compliance with tax obligations, even if delayed, can lead to the restoration of registration upon payment of dues and penalties, subject to the authority's facilitation.
Key Issues
1. Whether the petitioner should be permitted to deposit the calculated tax and late fee to have its GST registration restored, considering the delay in filing returns? Petitioner's contention: The petitioner sought the restoration of its GST registration, implying a willingness to comply with the payment obligations. Revenue's contention: The respondent GST authority submitted a detailed calculation of the tax and late fee payable by the petitioner as a condition for the restoration of its registration, indicating their stance on the required compliance.
AI-generated summary — verify with the full judgment below
2023. p.b. Sl. No.
WPA 765 of 2023 Srijon Developers Pvt. Ltd. Vs. State of West Bengal & ors. Ms. Bulbuli Basu. …….for the petitioner. Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh, Mr. D. Sahu. ………for the State. Pursuant to the earlier order of this Court dated 25th January, 2023, Mr. Mukherjee, learned advocate representing the respondent GST authority has submitted the detailed calculation with regard to tax and late fee to be paid by the petitioner as a condition for restoration of its registration which was cancelled due to delay in filing the return. Let such calculation and instruction filed by Mr. Mukherjee be kept with the record and a copy of which has been handed over to the petitioner. Considering the facts and circumstances of this case and the instruction submitted by Mr. Mukherjee, this writ petition being WPA 765 of 2023 is disposed of by following directions/orders: a) Petitioner shall make the payment as per calculation of tax and late fee determined by the officer
2 concerned within a period of 30 days from date and the officer concerned shall facilitate and take necessary steps to enable the petitioner to make such payment including ope
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