M/S Barrackpore Electronic v. State Of West Bengal And ORS.

28.03.2023.

p.b.

Sl. No.6.

WPA 4835 of 2023 M/s. Barrackpore Electronic Vs.

The State of West Bengal & Ors.

Mr. Chittapriya Ghosh, Mr. Somesh Ghosh, Mr. Abhik Das Sharma.

........for the petitioner.

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee, Mr. V. Kothari, ........for the State.

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. By an earlier order of this Court dated 23rd March, 2023, Mr.

Ghosh, learned advocate representing the respondent CGST authority concerned was asked to take specific instruction as to whether any revenue due which is required to be paid by the petitioner for restoration of its registration to which Mr. Ghosh files the written instruction from which it appears that total revenue due amount to Rs.11,35,614/- which is required to be paid by the petitioner for restoration of its registration.

Learned advocate appearing for the petitioner submits that petitioner is ready and willing to pay the aforesaid revenue due.

Considering the submission of the parties, and the aforesaid instruction submitted by Mr.

Ghosh, representing the WBGST authority, this writ petition being WPA 4835 of 2023 is disposed of by directing the respondent WBGST authority concerned to restore the petitioner's registration and open the portal for a period of 30 days to enable the petitioner to make the payment of the aforesaid revenue due and if petitioner makes default in making the payment of the aforesaid revenue due within the time stipulated herein, the respondent authority concerned will be free to cancel the restoration of the registration and close the portal.

The instruction filed by Mr. Ghosh, be kept with the record.

(Md. Nizamuddin, J.)