2026 (4) TMI 1504

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....Ms. Aishwarya Rajyasree Mr. Chandra Gupta Kamal. ORDER 1. The matter pertains to, 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 18th February, 2021. 2. Noting in absence of the petitioner's registration, the petitioner is unable to carry on any business, this Court proposes to t....

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....e petitioner to carry on his business. 4. Accordingly, having regard to the direction issued by the Hon'ble Division Bench of this Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge & Ors. (MAT 639 of 2024) on 9th April, 2024, I propose to set aside the order dated 18th February, 2021, cancelling the registration of the petitioner under the said Act, ....