Court Restores GST Registration After Joint Inspection Confirms Business Activity at Declared Location.

The HC set aside the cancellation of the petitioner's GST registration, initially ordered under Section 107 of the CGST Act, 2017/WBGST Act, 2017, due to non-conduct of business from the declared place. A joint inspection confirmed business activity, prompting the court to restore registration. The appellate authority's order was overturned, and the petitioner was instructed to file returns and pay dues within eight weeks. The jurisdictional officer must enable portal access within four weeks. The writ petition was disposed of, mandating compliance with the court's directives for registration restoration. All parties were to follow the server copy of the order.

---

---

Issues:
Challenge to order under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017; Delay in constitution of Appellate Tribunal; Cancellation of registration based on non-conduct of business from declared place; Joint inspection report proving existence of business; Restoration of registration based on inspection report and compliance with conditions.

Analysis:
The petition challenges an order under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 due to the absence of an Appellate Tribunal. The order dated 10th August, 2023, canceled the registration of the petitioner based on grounds including non-conduct of business from the declared place. Despite responses from the petitioners and unsuccessful appeals, a joint inspection was permitted by the court, revealing the existence of business at the declared place.

The report from the joint inspection confirmed the business's existence, leading the petitioners to seek restoration of their registration. The court, considering the inspection report and a previous judgment, set aside the cancellation order and directed the petitioners to file returns, pay taxes, interest, fines, and penalties for the default period. The appellate authority's order dated 23rd February, 2024, was also overturned.

The court granted a period of 8 weeks for compliance with the specified conditions, failing which the petition would be dismissed. The jurisdictional officer was instructed to open the portal for filing returns and payment within four weeks. The writ petition was disposed of with these directions, emphasizing compliance within the stipulated time frame for restoration of registration.

All parties were directed to act based on the server copy of the order downloaded from the official court website, ensuring adherence to the court's directives for restoration of registration.

---