Al-Madina Reality Llp And ANR v. Superintendent Range-Vi, Cgst And Cx And ORS

05.02.2024 PB Sl. No.6.

WPA 976 of 2024 Al-Madina Realty LLP & Anr.

Vs Superintendent, Range-VI, CGST & CX, chowringhee Division, Park Street, Kolkata North Commissionerate & Ors.

Mr. Sumit Ghosh.

... For the Petitioners.

Mr. B. P. Banerjee, Ms. A. Rajyashree.

.......for the CGST & CX.

Mr. Vipul Kundalia, Mr. Amit Sharma.

........for the UOI.

Heard learned advocates appearing for the parties.

The main issue involved in this writ petition relates to 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 he further agrees to pay if any revenue arrear is due which is required to be paid for restoring of its registration.

Considering the submission of the parties, this writ petition being WPA 976 of 2024 is disposed of by directing the respondent CGST authority concerned to restore the petitioner's registration and open the portal for a period of 15 days from date to enable the

petitioner to make the payment of revenue due if any to be indicated by the respondent authority concerned within 12th February, 2024. If the petitioner fails to make the payment of revenue due after indication of the amount by the CGST authority, the respondent authority concerned shall be free to again block the portal again and cancel the registration.

( Md. Nizamuddin, J.)