Restoration of GST Registration Ordered Upon Payment of Dues
Issue: Whether the cancellation of GST registration for non-filing of returns can be revoked when the assessee has paid all outstanding dues and is willing to pay any further dues, including penalties, for the restoration of registration.
Facts:
- The assessee’s GST registration was cancelled due to non-filing of returns.
- The assessee has since paid all outstanding dues and expressed willingness to pay any further dues, including penalties, to have their registration restored.
Decision:
- The court directed the respondent authority to restore the petitioner’s GST registration and open the online portal to enable the petitioner to make payment of any outstanding dues, including penalties, if applicable.
Key Takeaways:
- This case highlights the court’s leniency in granting taxpayers an opportunity to rectify their defaults and have their GST registration restored.
- The decision emphasizes the importance of paying all outstanding dues and complying with tax laws.
- It also demonstrates the court’s willingness to facilitate the restoration of registration when the assessee demonstrates good faith and takes corrective action.
HIGH COURT OF CALCUTTA
Harekrishna Sahoo
v.
State of West Bengal
Rajarshi Bharadwaj, J.
WPA 28923 of 2024
DECEMBER 16, 2024
M.P. Chakraborty, Apurba Krishna Das and Bapin Baidya for the Petitioner. Anirban Ray, Md. T. M. Siddiqui, Tanoy Chakraborty, Saptak Sanyal and Debraj Sahu for the Respondent.
ORDER
1. Heard learned counsel 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, it has paid all the revenue due and further agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgement 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 WAP 28923 of 2024 is disposed of by setting aside the impugned orders by both the concerned authorities by directing and 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.
5. All parties shall act on the server copy of this order duly downloaded from the official website of this Court.