2024 (6) TMI 664

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n filed inter alia praying for a direction upon the respondents to in effect restore the petitioner's registration under the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act). 2. It is the petitioner's case that on or about 29th March, 2022, the petitioner was served with a show cause notice for cancellation of registra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge, (MAT 639 of 2024) it is submitted that in similar circumstances the order of cancellation had been set aside subject to the conditions that the petitioner files returns for the entire period of default, pays requisite amount of tax, interest, fine and penalty. She submits that this court may be pleased to set aside the o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner had been cancelled on the ground of non-filing of returns. It is not the case of the respondents that the petitioner had been adopting dubious process to evade tax. Taking note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on his business in the se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and penalty. As a sequel thereto the order dated 6th June, 2022 passed by the proper officer and the order dated 9th November, 2023 passed by the appellate authority under Section 107 of the said Act shall also set aside 10. It is made clear that if the petitioner complies with the directions / conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the p....