Rahul Lal v. State Of West Bengal And ORS.

02.02.2023.

p.b.

Sl. No.10.

WPA 1268 of 2023 Rahul Lal Vs.

State of West Bengal & ors.

Mr. Mritunjay Chatterjee, Mr. Saroj Banerjee, Ms. Jui Jana.

.......for the petitioner.

Mr. A. Ray, Mr. T. M. siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee.

.........for the State.

Pursuant to the earlier order of this Court dated 31st January, 2023, Mr.

Siddiqui, learned Additional Government Pleader has filed the written instruction received from the officer concerned containing the calculation of tax, interest and late fee to be paid to the petitioner for restoration of its registration which was cancelled. In this matter, an exceptional case has been made out for consideration of restoration of the GST of the petitioner, on the ground of petitioner's father, suffering from cancer, with all supporting medical documents annexed to the writ petition, I am inclined to allow the prayer of the writ petitioner by directing the authority concerned of the GST to restore the petitioner's registration, if the payment as calculated by the

respondent authority concerned indicated in the instruction filed by Mr. Siddiqui, is made within 30 days from date. The officer concerned shall take necessary steps including opening of the portal to enable the petitioner to make the aforesaid payment and in case petitioner fails to make the payment within the time stipulated herein, this order will have no force and the officer concerned will be free to take action against the petitioner in accordance with law including closing of the portal.

With this observation and direction, this writ petition being WPA 1268 of 2023 is disposed of. (Md. Nizamuddin, J.)