TaxTMI 
TaxTMI 
2026 (9) TMI 2067
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....reinafter referred to as the said Act of 2017) has been cancelled on the ground of non-submission of the Bank details. 2. The Learned Counsel appearing for the petitioner submits that: (i) the petitioner is willing to comply with the provisions of the said Act of 2017 by paying outstanding tax along with applicable interest, late fees, penalties and fine, (ii) Non-revocation of cancellation of registration due to non-submission of bank details shall cause serious prejudice to the livelihood of the petitioner and shall face undue financial hardship, (iii) Reliance is placed upon paragraph Nos. 11 to 17 of the Judgment of a Coordinate Bench of this Court in the case of Kanaklal Sutradhar - Vs.- State of West Beng....
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....se of Subhankar Golder v. Asstt. Commissioner of State Tax (MAT 639 of 2024) on 9th April 2024/[2024] 163 taxmann.com 99/104 GST 382/87 GSTL 88 (Calcutta), while considering the case of cancellation of registration was, inter alia, pleased to set aside the order of cancellation subject to the registered tax payer whose registration had been cancelled, files returns for the entire period of default, pays requisite amount of tax and interest, fine and penalty. 14. In the light of the above and having regard to the direction issued by the Hon'ble Division Bench in the case of Subhankar Golder (supra), I do hereby propose to and set aside the order dated 23rd August, 2022 cancelling the petitioner's registration and the order d....
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....ere civil consequences. It disables the assessee from business. Hench a liberal and pragmatic approach is required." 3. The petitioner further submits that initially at the time of taking the registration, the petitioner disclosed before the authority concerned with regard to a Bank Account which stood in joint name i.e. the petitioner with his elder brother, but, thereafter due to certain differences of opinion, both the brothers were separated and opened their accounts separately, but the same was not informed to the GST authorities, as a result of which the GST authorities were pleased to seek clarification regarding the multiple GST registration. 4. The Learned Counsel appearing for the CGST authorities strenuously argued and subm....
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....y CGST authorities and judgments cited at bar. This Court has taken judicial notice of the fact that the petitioner was arrested on 07.03.2025 which is the same as the issuance of Show Cause Notice and remained in custody for a considerable period till enlarged on bail on 17.11.2025 and subsequently the petitioner was acquitted on 03.01.2026. Though petitioner languished behind bars, record reveals that no steps were taken for revocation of cancellation even after release. 7. However, this Court is also conscious that cancellation of GST registration results in severe civil consequences. It completely disables a dealer from carrying on business. It is a well proposition that object of GST Law is compliance and not punishment. When assess....
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.... speaking order within three weeks from the date of receipt of the representation after affording an opportunity of personal hearing to the petitioner and the decision shall be accordingly communicated within a week thereafter. iii. The respondent No. 1 shall arrive at a logical and conclusive finding regarding restoration of registration for running business in a seamless manner. iv. The respondent No. 1 shall take independent decision without being influenced by observations made hereinabove. v. The petitioner shall not seek for further adjournment and shall provide his Email ID in advance with the respondent No. 1 for serving notice of hearing. Accordingly the respondent No. 1 shall fix date and time and serve ....