2025 (2) TMI 349

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.... 5. No affidavit has been filed and exchanged by and between the parties. However, the parties agree to proceed without affidavits and this order is being passed. 6. Referring to a show cause notice dated August 8, 2023, Annexure P3 at page 22 to the writ petition, the petitioner submits that the show cause notice was served for cancellation of GST registration of the petitioner on the sole plea that, the petitioner did not file its return in accordance with law for consecutive six months. 7. The petitioner has filed an appeal under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017. 8. The issue has already received the attention of the Hon'ble Division Bench in the matter of S....

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.... of the Hon'ble Division Bench, a co-ordinate bench in the matter of Rana Chowdhury Vs. State of West Bengal reported at [2024] 162 taxmann.com 337 (Calcutta) had observed as under: "8. Admittedly, I find that the registration of the petitioner had been cancelled on the ground of non-filing of returns. It is not the 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 t....

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....e dated August 8, 2023 at page 22 to the writ petition, the order of cancellation of GST registration dated September 14, 2023 at page 21 to the writ petition and the order of the appellate authority dated November 11, 2024 at page 35 to the writ petition stand set aside and quashed subject to petitioner files her GST returns for the entire period of default and pays requisite amount of tax, interest, fine and penalty and/or late fees within four weeks from date. Subject to fulfillment of the above conditions by the petitioner the GST registration of the petitioner shall be restored by the jurisdictional officer. However, if the petitioner fails to comply with the direction and fulfill the conditions as above, the benefit of this order will....