2025 (1) TMI 1306

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....cause notice was served for cancellation of GST registration of the petitioners on the sole plea that the petitioners did not file its return in accordance with law for consecutive six months. 4. The petitioners have filed an appeal under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and 5. The issue has already received the attention of the Hon'ble Division Bench in the matter of Subhankar Golder Vs. Assistant Commissioner of State Tax reported at [2024] 163 taxmann.com 99 (Calcutta). The Hon'ble Division Bench had observed as under: "3. After elaborately hearing learned counsel for the respective parties, we are of the view that the appellant can be provided with one more opportunity to remed....

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....case of the respondents that the petitioner had been adopting dubious process to evade tax. Taking 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 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 and permit the petitioner to carry on his business. 9. I find from the submissions made by the respondents that unless, the petitioner files his returns the respondents cannot determine the final liability. 10. Having regard to ....