2025 (2) TMI 877 - HC - GST

Tax Registration Restored: Authorities Must Reinstate, Provide 45-Day Payment Window with Strict 15-Day Compliance Condition

Harekrishna Sahoo Versus The State of West Bengal & Ors.

HC allowed the writ petition challenging registration cancellation. Tax authorities must reinstate petitioner's registration and provide 45-day window for ... Cancellation of petitioner's registration on the ground of non-filing of return - HELD THAT:- This writ petition is disposed of by setting aside the impugned orders by both the concerned authorities by directing and the respondent CGST/WBGST authority to restore the petitioner's registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. Petition disposed off. The Calcutta High Court, in a writ petition, addressed the issue of a petitioner's registration cancellation due to non-filing of returns. The petitioner, after the cancellation, paid all outstanding revenue and expressed willingness to pay any further dues for registration restoration. Citing a previous judgment, the Court set aside the impugned orders, directing the tax authorities to reinstate the petitioner's registration and allow a 45-day window for payment of outstanding dues. Failure to comply within 15 working days may result in re-blocking the portal and registration cancellation. No costs were awarded, and parties were instructed to act based on the official court order downloaded from the court's website.