2025 (6) TMI 505 - HC - GST

Cancellation of petitioner s registration on the ground of non-filing of returns - HELD THAT - Considering the submissions of the parties this writ petition is disposed of by setting aside the impugned orders of 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. Petition disposed off.

Summary

The Calcutta High Court, in writ petition WPA 30835 of 2024, addressed the cancellation of the petitioner's GST registration due to non-filing of returns. The petitioner had paid all revenue dues post-cancellation and agreed to pay any outstanding amounts for restoration, relying on a recent judgment dated 09.04.2024 by the Chief Justice and Justice Hiranmay Bhattacharyya. The Court set aside the impugned orders of the authorities and directed the CGST/WBGST authority to restore the petitioner's registration and reopen the portal for 45 days from the order's communication. The petitioner must pay all due revenue and penalties within 15 working days after the authority indicates the amounts. Failure to comply will permit the authority to block the portal and cancel the registration again. The Court ordered no costs and mandated compliance with the official order copy.