2025 (5) TMI 1975

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....P., Mr. Tanoy Chakraborty, Mr. Saptak Sanyal, Mr. Debraj Sahu ORDER 1. Challenging the order of cancellation of the petitioner's registration under the provisions of WBGST and CGST Act, 2017 (hereinafter referred to the "said Act") dated December 6, 2021, the instant writ petition has been filed. 2. Records would reveal that a show-cause notice was issued on November 15, 2021 on the groun....

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....adapting 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 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 respondent....

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.... of default and pays requisite amount of tax, interest, fine and penalty, if not already paid. 6. It is made clear that if the petitioner complies with the directions/conditions noted above, within four weeks from the date of receipt of the server copy of this order, the petitioner's registration under the said Act shall be restored by the Jurisdictional Officer/respondent no.1. However, if the....