GST Update

 Desk of CA. Praveen Sharma – 982 Series (CAPS) 

CALCUTTA HIGH COURT IN THE CASE OF Arup Sarkar

Affidavit of service filed in Court is taken on record.

The matter relates to challenge against cancellation of GST registration dated 27th May, 2024 under WBGST/CGST Act.

Though Tribunal has been constituted vide 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 and there is no allegation of fraud or tax evasion; such cancellation adversely affects revenue.

Cancellation order dated 27th May, 2024 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; failing which writ petition shall stand automatically dismissed.

Respondents are directed to activate the portal within 1 week; appellate order dated 27th December, 2025 also stands set aside.

Writ petition stands disposed of; allegations not admitted due to absence of affidavit-in-opposition; certified copy to be issued on request.

LINK: CA. Praveen Sharma on Linkedin

Regards
CAPS