TaxTMI 
TaxTMI 
2024 (8) TMI 1318
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.... filed in court today be kept on record. 2. Challenging, inter-alia, an order dated 8th July, 2022 cancelling the registration of the petitioner under the provisions of the WBGST/CGST Act, 2017 (hereinafter referred to as "the said Act") the present writ petition has been filed. 3. It is the petitioner's case that on 21st June, 2022, the petitioner was served with a show-cause notice as to why t....
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.... the petitioner's registration under the said Act had been cancelled. 8. He submits that the petitioner was and is at all material times ready and willing to comply with the provisions of the said Act and the petitioner undertakes to make payment of tax, interest, penalty, fine as may be found due. 9. He prays that in the given facts the petitioner's registration under the said Act may be restor....
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....ground that the petitioner had failed to file his returns for a continuous period of six months. 12. Although, an appeal was filed by the petitioner, such appeal was dismissed on the ground of limitation without there being any adjudication on merits. 13. It may be noted that the petitioner is only a small businessman and claims that he had suffered reverses during the Pandemic. 14. I find that....
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....rd to the above and taking note of the directions issued by the Hon'ble Division Bench of this Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge & Ors. (MAT 639 of 2024) on 9th April, 2024, I propose to set aside the order dated 8th July, 2022, cancelling the registration of the petitioner under the said Act, subject to the condition that the petitioner....