Chhabi Rani Kundu v. Union Of India And ORS.

SM 06.02.2025.

WPA 637 of 2025 Chhabi Rani Kundu Vs Union of India & Ors.

Mr. Rajarshi Chatterjee Mrs. Suman Sahani Mr. Sudipta Das ... for the petitioner Mr. K. K. Maiti ... for the respondents Affidavit of service filed today is kept with the record.

Heard Learned Counsels appearing for the parties.

The main issue involved in this writ petition relates to the cancellation of petitioner's registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any outstanding revenue for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon'ble Chief Justice and the Hon'ble Justice Hiranmay Bhattacharyya.

Considering the submissions of the parties, this writ petition being WPA 637 of 2025 is disposed of by setting aside the impugned order of both the concerned authorities and by directing the respondent

CGST/WBGST authority to restore the petitioner's registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration.

There shall be no order as to costs.

All parties shall act in terms of the copy of the order downloaded from the official website of this Court. (Rajarshi Bharadwaj, J.)