Skd Suppliers Private Limited vs. The Superintendent, Central CGST, Rishra Division, Range-Ii, And Anr
Held
The Court held that the impugned order dated June 15, 2026, passed by the respondent No. 1 authority, was set aside. The reasoning was that the respondent No. 1 had incorrectly checked the Kolkata Municipal Corporation Portal for verification, whereas the petitioner's trade licence was issued by the Rishra Gram Panchayat. The Court noted that the petitioner company was incorporated with the Ministry of Corporate Affairs and registered with the ‘shilpa sathi portal’. The Court directed the respondent No. 1 to treat the writ petition as a representation, provide a fair hearing to the petitioner's authorized representative, and pass a reasoned order in accordance with the law within 30 working days of communication of the order. The Court explicitly stated that it had not gone into the merits of the GST application, leaving all points open for adjudication by the respondent.
Facts
The petitioner, SKD Suppliers Private Limited, filed a writ petition challenging an order dated June 15, 2026, passed by the Superintendent, Central CGST, Rishra Division, Range-II (respondent No. 1). This order rejected the company's application for GST registration. The petitioner submitted its certificate of incorporation from the Ministry of Corporate Affairs, a trade licence from Rishra Gram Panchayat, and registration on the ‘shilpa sathi portal’ as evidence. The rejection order cited that the petitioner's details were not found on the Kolkata Municipal Corporation Portal and the uploaded trade licence did not match the KMC Portal.
Key Issues
1. Whether the respondent No. 1 erred in rejecting the GST registration application by checking the Kolkata Municipal Corporation Portal when the trade licence was issued by the Rishra Gram Panchayat? Petitioner's arguments: The petitioner contended that the respondent No. 1 failed to recognize that the trade licence was issued by the Rishra Gram Panchayat. Therefore, the respondent should have checked the relevant Panchayat's portal, not the Kolkata Municipal Corporation Portal. The petitioner sought to have the impugned order quashed and for the respondent to issue the GST registration. Revenue/State's arguments: The learned Government Pleader representing the State submitted that the respondent No. 1 authority may be directed to consider the prayer of the writ petitioner company in terms of the averments made in the writ petition along with all the relevant annexed documents.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, beyond the general context of GST registration.
AI-generated summary — verify with the full judgment below
2026 Sl. No. 266(DL) Ct. No. 07 Vacation Bench AN IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE W.P.A. 16380 of 2026 SKD Suppliers Private Limited Versus The Superintendent Central CGST, Rishra Division, Range-II & anr. Mr. Pradeep Pandey Mr. Shuvam Nandy … for the Petitioner. Mr. D. N. Roy, ld. G.P. Ms. Tanusree Ghosh … for the State
Affidavit-of-service filed on behalf of the petitioner in Court today is taken on record.
The writ petitioner and the State are represented through their learned counsels.
The subject matter of the instant writ petition is the order of rejection dated 15th June, 2026 as passed by the respondent No. 1 authority whereby and whereunder the writ petitioner company’s application for registration for GST was not considered favourably.
At the time of hearing, learned advocate appearing for the petitioner draws attention of this Court to pages 22 and 24 of the instant writ petition being the copies of the certificate of incorporation of the writ petitioner
company with the Ministry of Corporate
The judgment continues below.
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