GST Registration Restored: High Court Allows Payment of Dues After Cancellation for Non-Filing of Returns
Summary in Key Points:
- Issue: The assessee’s GST registration was canceled due to non-filing of returns.
- Assessee’s Plea: The assessee expressed willingness to pay all outstanding dues to have their registration restored.
- Decision: The High Court set aside the cancellation orders and directed the authorities to restore the assessee’s registration.
- Further Directions: The court granted the assessee 45 days to pay all outstanding dues, including taxes and penalties, which the authorities must specify within 15 working days.
HIGH COURT OF CALCUTTA
Manoj Roy
v.
State of West Bengal
Rajarshi Bharadwaj, J.
WPA No.28849 of 2024
DECEMBER 16, 2024
Siddhartha Dasgupta for the Petitioner. A. Ray, Ld. G.P., Md. T.M. Siddiqui, T. Chakraborty, S. Sanyal and D. Sahu for the Respondent.
ORDER
1. Heard Learned Counsels appearing for the parties.
2. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya.
3. Considering the submissions of the parties, this writ petition being WPA 28849 of 2024 is disposed of by setting aside the impugned orders by both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration.
4. There shall be no order as to costs.
All parties shall act in terms of the copy of the order downloaded from the official website of this Court.