2026 (2) TMI 1073

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....Prasad Banerjee, Mr. Abhradip Maity,. ORDER 1. This writ petition is directed against an order dated March 28, 2025 passed by the Appellate Authority under Section 107 of the CGST Act, 2017/WBGST Act, 2017 (hereafter "the said Act of 2017") whereby the petitioner's appeal against an order dated March 14, 2023 thereby cancelling the petitioner's registration under the said Act of 2017 was cha....

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.... like for the purpose of evasion of tax. There is also no allegation of involvement in any dubious activity or mischief like suppression etc. for evading tax in the notice to show cause and there is no finding in such regard in the order for cancellation of registration. 5. In such view of the matter, this Court is of the considered view that if the petitioner's registration under GST is not re....

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....ks from date. 7. If the petitioner complies with the aforesaid formalities, the petitioner's registration shall be restored. The Jurisdictional Assessing Officer shall activate the petitioner's portal and login credentials within a week from date for the purpose of enabling the petitioner to comply with this order. 8. It is clarified that if the petitioner fails to comply with any of the con....