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of <h1>Calcutta HC Grants Second Chance for GST Registration Appeal; Directs Reconsideration by Assistant Commissioner Within Three Weeks.</h1> <h3>Shantanu Dey Versus Assistant Commissioner of State Tax, Serampore Charge & Ors</h3> Shantanu Dey Versus Assistant Commissioner of State Tax, Serampore Charge & Ors - 2024 (91) G.S.T.L. 197 (Cal.) The High Court of Calcutta, presided over by Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, addressed an appeal against a decision by the learned Single Bench, which had declined to issue an interim order in W.P.A. 7480 of 2024. The appellant contested the cancellation of their GST registration by the original authority, a decision affirmed by the appellate authority, due to the appellant not conducting business at the registered location.The appellate authority referenced Section 28(1) of the WBGST Act, 2017, and Rule 19(1) of the WBGST Rules 2017, which outline the procedure for changing a business location. The appellant admitted non-compliance with these procedures.The Court, acknowledging the duration since the appellant's registration, granted the appellant another opportunity to apply to the original authority, the Assistant Commissioner, State Tax, Government of West Bengal, Serampore Charge. The appellant must submit the appropriate application and supporting documents, which the Assistant Commissioner will review on its merits, uninfluenced by previous appellate observations.The Court directed compliance with these instructions within three weeks of the application's complete submission, disposing of the appeal and associated application without costs.
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