Case Details: Santosh Baidya Versus State of West Bengal - (2025) 29 Centax 167 (Cal.)
Judiciary and Counsel Details
- Rajarshi Bharadwaj, J.
- S/Shri Rajarshi Chatterjee, Subhasis Poddar, Mrs Suman Sahani for the Petitioner.
- S/Shri Md. T. M. Siddiqui, N. Chatterjee, T. Chakraborty, D. Sahu for the Respondent.
Facts of the Case
The petitioner’s GST registration was cancelled by the authorities due to non-filing of returns. After the cancellation, the petitioner paid all due revenue and expressed willingness to clear any outstanding amounts to restore the registration. The petitioner relied on a judgment passed on 09-04-2024 by Chief Justice and Justice Hiranmay Bhattacharyya, which supported the restoration of the registration. The petitioner sought an order from the Calcutta High Court directing the concerned authorities to reinstate the registration, contingent upon the payment of all outstanding dues, including penalties.
High Court Held
The Hon’ble Calcutta High Court held that the impugned orders of the concerned authorities were set aside. The Court directed the authorities to restore the petitioner’s registration and open the portal for 45 days from the date of communication of the order. The authorities were instructed to indicate the outstanding dues, including penalties, to be paid by the petitioner within 15 working days. The petitioner was given the opportunity to make payment of all dues within the stipulated time. The Court further held that if the petitioner failed to make the payment, the authorities were free to block the portal and cancel the registration again. The writ petition was disposed of with these directions.
