9911796707
TMI Blog2024 (5) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... shi Banik. 1. The present writ application has been filed, inter alia, challenging the order of cancellation of registration of the petitioner under the WBGST Act, 2017, effected vide notice dated 17th March 2021. 2. It is the petitioner's case that originally a show cause notice for cancellation of registration of the certificate issued under the WBGST Act was issued on 30th April 2020. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022 with IA No. CAN 1 of 2022 on 1st September 2022 in the case of Bisweswar Midhya, Proprietor of Midhya Construction vs. The Superintendent, CGST & CX Range V, Haldia II Division, Haldia CGST & CX Commissionerate & ors. it is submitted that the object of the GST Act would be defeated if the petitioner's registration is not permitted to be revived. In such event, the petitioner shall not be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand submits that in the instant case, after initiating due process, the petitioner's registration had been cancelled. He, however, could not provide any explanation as to how the show cause notice was issued on 30th April 2020 when the entire country was under lockdown. 7. Insofar as the question of evasion of tax is concerned, it is submitted that unless, the petitioner files its return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to file its response. 10. 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, I am of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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