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2024 (4) TMI 895 - CALCUTTA HIGH COURTSeeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - portal open for a limited time period - HELD THAT:- This Court is of the considered view that the interest of the revenue as well as that of the appellant can be protected if the West Bengal GST Authority is directed to restore the appellant’s GST registration and open the portal for a limited time period to enable the appellant to file the return and pay off the amount on account of interest, penalty and late fees including any amount due as tax within the said time frame. Therefore, we direct the West Bengal GST Authority to restore the appellant’s GST registration and open the portal for a period of 30 days from date to enable the appellant to file the return and to pay any amount due as tax together with interest, penalty and late fees within the said period. In case the appellant fails to file the return and pay the interest, penalty and late fees including any amount due as tax within the time period stipulated here-in-before, this order shall not have any force and the respondent GST Authority will be entitled to block the portal and the order cancelling the registration shall automatically stand revived. Thus, the appeal being MAT and the writ-petition being WPA are disposed of.
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