Tax Registration Restored: Appeal Succeeds Despite Initial Time Barriers, Highlighting Administrative Flexibility and Taxpayer Relief

HC allowed appeal challenging registration cancellation under WBGST Act. Despite initial time-barred status, Court considered appellant's financial constraints and system-generated errors. Order restored registration conditional on paying outstanding taxes and interest within 10 days, emphasizing procedural fairness and administrative discretion in tax matters.

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Issues:
Challenge against order dismissing appeal as time-barred under WBGST Act, proper application of mind by authority while cancelling registration, restoration of registration due to financial constraints.

Analysis:
The judgment pertains to an intra-Court appeal challenging the dismissal of an appeal petition as time-barred under the WBGST Act. The appellant had challenged the order cancelling the registration granted from 1st July, 2017. The Court noted the appellant's failure to file the appeal within the limitation period. It was observed that although the appellant had submitted a reply to the show cause notice, the order incorrectly stated that no reply was submitted, attributed to being a system-generated error. The Court emphasized the necessity of the proper application of mind by the authority in such cases, highlighting the lack of due consideration in the cancellation order. The appellant, a small-time dealer facing financial constraints, expressed readiness to pay the outstanding taxes with interest, seeking restoration of registration.

The Court, considering the unique circumstances, decided in favor of the appellant. The order cancelling the registration was set aside, granting the appellant 10 days to pay the entire tax due with interest and other charges. Compliance with this condition would lead to the restoration of registration by the assessing authority. No costs were awarded in the matter. The Court directed the prompt provision of a certified copy of the order upon fulfilling legal formalities. The judgment signifies the importance of due diligence in legal proceedings and the Court's discretion in granting reliefs based on individual circumstances.

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