GST Update

 Desk of CA. Praveen Sharma – 981 Series (CAPS) 

CALCUTTA HIGH COURT IN THE CASE OF National Security Service

Affidavit of service filed in Court is taken on record.

The matter relates to challenge against cancellation of GST registration dated 27th May, 2023 under WBGST/CGST Act.

Though Tribunal has been constituted (Public Notice dated 23rd March, 2026), hearings have not yet commenced; hence Court takes up the matter.

In absence of registration, petitioner is unable to carry on business; therefore, Court proceeds to hear the case.

Registration was cancelled due to non-filing of returns, with no allegation of tax evasion or fraud; cancellation adversely affects revenue.

Cancellation order dated 27th May, 2023 is set aside subject to filing of pending returns and payment of tax, interest, fine, and penalty.

On compliance within 4 weeks, registration shall be restored; portal to be activated within 1 week. Non-compliance will lead to automatic dismissal of writ.

Appellate order dated 15th October, 2024 is also set aside and writ petition stands disposed of without admission of allegations by respondents.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS