TaxTMI 
TaxTMI 
2024 (7) TMI 672
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.... August, 2022, passed by the appellate authority under the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"). 3. It is the petitioner's case that at all material point of time the petitioner was a registered taxpayer and was engaged in business of selling medicines. Incidentally, on 31st January, 2022, the petitioner was apprehended by the police authorities in connection with Chakulia Police Station Case No. 260 of 2021 dated 2nd September, 2021 under Section 21 (C) of the Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985. Since then, the petitioner could not secure his release, as his prayer for bail was rejected up to the Hon'ble Supreme Court. Ult....
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.... one year seven months and seventeen days from 3rd February, 2022 till 20th July, 2023. 7. The petitioner was arrested on 30th January, 2022 and since then he could not secure bail, until the time mentioned hereinabove. For reasons aforesaid, the petitioner did not have any opportunity to apply for revocation of the order of cancellation of his registration. The petitioner was otherwise prevented from operating his business. This aspect was not taken into consideration by the appellate authority. The appellate authority had mechanically rejected the petitioner's appeal. 8. In the facts as noted above, he submits that the order passed by the appellate authority should be set aside and the registration of the petitioner be restored. 9. Mr.....
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....etitioner could not respond to the show-cause the order of cancellation was passed. 13. In this context, it would be relevant to note that the Division Bench of this Hon'ble Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge (MAT 639 of 2024) on 9th April 2024, while considering the case of cancellation of registration was, inter alia, pleased to set aside the order of cancellation subject to the registered tax payer whose registration had been cancelled, files returns for the entire period of default, pays requisite amount of tax and interest, fine and penalty. 14. In the light of the above and having regard to the direction issued by the Hon'ble Division Bench in the case of Subhankar Golder (....