Case Details: C.P. George Versus State of West Bengal (2025) 27 Centax 193 (Cal.)
Judiciary and Counsel Details
- Aniruddha Roy, J.
- S/Shri Himangshu Kumar Ray & Abhilash Mittal for the Petitioner.
- Shri Hirak Barman & Ms Rima Sarkar for the Respondent.
Facts of the Case
The assessee’s GST registration was cancelled by the tax authorities due to the non-filing of returns for a continuous period. The assessee challenged the cancellation through an appeal before the Appellate Authority, which was rejected. Aggrieved, the assessee filed a writ petition before the Calcutta High Court, arguing that the cancellation was based solely on the non-filing of returns and did not involve tax evasion or fraudulent intent. The assessee contended that without registration, it could not conduct business, issue invoices, or pay taxes, ultimately affecting revenue recovery.
High Court Held
The Hon’ble Calcutta High Court held that since the cancellation was solely due to the non-filing of returns, an opportunity should be given to rectify the default. It directed the tax authorities to restore the registration, subject to the assessee filing all pending returns and making full payment of tax, interest, and penalties within a stipulated time. The authorities were further instructed to reopen the GST portal for compliance, failing which the cancellation would remain in effect.
List of Cases Cited
- Rana Chowdhury v. State of West Bengal — (2024) 19 Centax 32 (Cal.) — Referred [Para 7]
- Rana Chowdhury Vs. State of West Bengal — (2024) 19 Centax 32 (Cal.) — Followed [Para 8]
- Subhankar Golder v. Asstt. Commissioner of State Tax — 2024 (87) G.S.T.L. 88/(2024) 19 Centax 337 (Cal.) — Referred [Para 6]
- Subhankar Golder Vs. Assistant Commissioner of State Tax — [2024]163 taxmann.com 99 (Calcutta); — Followed [Para 8]
