2024 (10) TMI 942

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.... Kumar Dugar Mrs. Suman Sahani. 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....

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.... pleased to reject the said appeal on the ground 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 A....

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....r productive and work against the interest of the revenue 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 t....

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....ply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 14. For the purpose of compliance of the above directions, the respondents are directed to activate the portal within one week from date, so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty. ....