2025 (7) TMI 271

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.... Mr. Md. T.M. Siddiqui, Ld AGP Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu.   1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner no. 1 under the WBGST Act, 2017 ["said Act"]. 3. It is the petitioner's case that on 14th Nov....

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....Assistant Commissioner of State Tax, Serampore Charge (MAT 639 of 2024) on 9th April 2024, it is submitted that in similar circumstances, similar order of cancellation of registration had been set aside, subject to the 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 pleas....

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....dered the materials on record. 9. 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 ....

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....turns for the entire period of default and pays requisite amount of tax and interest and fine and penalty. As a sequel thereto, the order passed by the Appellate Authority on 21st March 2025 is also set aside. 12. It is made clear that if the petitioners comply with the directions / conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the petitioner'....