2024 (12) TMI 1435

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....t petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner dated 2nd March, 2023, passed under the Central/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 14th January, 2023, the petitioner was served with a show cause as to why the registration of the peti....

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....condition that the petitioner files returns for the entire period of default, pays requisite amount of tax and interest and fine and penalty. He submits that this Court may be pleased to set aside the order of cancellation and allow the petitioner to file his returns on the same terms. 5. Mr. Bhattacharya, learned advocate appearing on behalf of the respondents on the other hand submits that the ....

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.... 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 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 tax, I am of the view that the respondents should take a pragmatic view in the matter ....

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....order, the petitioner's registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 12. For the purpose of compliance of the above directions, the respondents are directed to activate....