2026 (4) TMI 930

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....o, in effect, challenge to an order of cancellation of registration under the provisions of WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 1st July, 2019. 3. Although the learned advocate for the respondent has placed before this Court a Public Notice dated 23rd March, 2026 and would submit that the Appellate Tribunal has already been set up, the parties are ad idem on the....

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....n 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. 6. Accordingly, having regard to the direction issued by the Hon'ble Division Bench of this Court in the case of Subhankar Golder v. Assistant ....

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....o the petitioner and the writ petition would stand automatically dismissed. 8. For the purpose of compliance of the above directions, the respondents are directed to activate the portal within one week from the date of communication of this order, so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty if not already paid. 9. Since, no affidavit-....