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2024 (5) TMI 820 - CALCUTTA HIGH COURTCancellation of registration of the petitioner under the WBGST Act, 2017 - failure on the part of the petitioner to file its returns for six months - HELD THAT:- From the proceedings initiated by the respondents it would transpire that the show cause notice was issued on the petitioner for cancellation of the petitioner’s registration on account of failure on the part of the petitioner to file its returns. Incidentally, the said show cause notice was issued at a point of time when the country was under lock down. Although, the cancellation order of the petitioner’s registration dated 17th March 2021 records that the petitioner had submitted a response on 15th May 2020, it is found from the pleadings filed by the petitioner that the petitioner was denied such opportunity to file its response. Be that as it may, taking into consideration the fact that suspension/revocation of license would be counter productive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on its business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, the respondents should take a pragmatic view in the matter and permit the petitioner to carry on its business. Application disposed off.
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