2024 (10) TMI 942

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.... For the respondent/CGST authority : Mr. Tapan Bhanja. 1. The present writ petition has been filed, inter alia, challenging not only the order dated 15th January, 2020 cancelling registration of the petitioner under the provision of the WB GST/CGST, 2017, hereinafter referred to as the 'said Act' but also the appellate order dated 15th April, 2024 rejecting the appeal under Section 107 of the sa....

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....und that the same was time barred in terms of provision contained in Section 107 (4) of the said Act. 6. Assailing the said order the present petition was filed. 7. Mr. Chatterjee submits that he intends to carry on his business and as such if an opportunity is granted, the petitioner is ready and willing to comply with the provision of the said Act. 8. Mr. Bhanja, learned advocate enters appea....

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.... since the petitioner in such case would not be able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of revenue, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. 12. Having regard to the aforesaid and taking note of the directions issued by....