GST registration cancellation set aside due to procedural lapses, restoration ordered with conditions

Calcutta HC set aside the cancellation of petitioner's GST registration and rejection of revocation application. The court found that while the cancellation order claimed petitioner had submitted a response, no response was actually filed. However, petitioner's response to subsequent show cause notice was not considered by authorities. The rejection was based on non-submission of purchase and sale statements. HC directed restoration of registration subject to petitioner filing all pending returns with required documents and paying applicable tax, interest, fine and penalty. The department must determine tax liability once returns are submitted.

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Issues involved: Challenge to cancellation of registration under the WBGST Act, 2017.

Summary:
The writ application challenges the cancellation of the petitioner's registration under the WBGST Act, 2017. The petitioner failed to respond to a show cause notice leading to the cancellation order. A subsequent application for revocation was rejected without proper consideration of the petitioner's response. The petitioner argued that the cancellation would hinder business operations and revenue interests. The State did not dispute the absence of any liability on the petitioner. The court noted discrepancies in the handling of the case by the proper officer and the appellate authority. Despite a delay in filing an appeal, the court decided to revoke the cancellation and directed the petitioner to comply with tax requirements within a specified timeframe. Failure to comply would result in dismissal of the petition. The court emphasized the importance of allowing the petitioner to continue business operations for revenue purposes. The judgment was issued with directions for compliance and restoration of registration if conditions are met within the given timeline.

In conclusion, the court set aside previous orders and directed the petitioner to fulfill tax obligations within a specified period for registration restoration. Failure to comply would lead to dismissal of the petition. The court emphasized the importance of revenue interests and the need for the petitioner to continue business operations.

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