Deepak Singh v. Superintendent, Range-Iii, Bally-I Div. Salkia And ORS.

01.09.2025 Saswata Ct.5.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE Deepak Singh, Proprietor of M/s D Associate.

Versus

The Superintendent, CGST & CX, Range-III, Bally-I, Division Salkia & Ors.

Mr. S. Bhattacharya Mr. Siddhartha Dasgupta ... For the petitioner Mr. Kaushik Dey Mr. Tapan Bhanja ... For the CGST authorities Ms. Manasi Mukherjee Ms. Aishwarya Rajashree ...For the Union of India 1.

Challenging the order of cancellation dated 8th June 2023 passed under the provisions of WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), the instant writ petition has been filed.

2.

Today, Mr. Bhattacharya, learned advocate appearing in support of the writ petition would submit that the petitioner is interested to continue with the business and is agreeable to comply with the provisions of the said Act and to pay the outstanding tax, interest, penalty and fine as may be applicable.

3.

Having heard the learned advocates appearing for the respective parties, it would transpire that pursuant to a show cause notice, the aforesaid order of cancellation of registration was issued on the ground of non-furnishing of returns under Section 39 of the said Act.

4.

I find in this case that the registration of the petitioner had been cancelled on the ground of non-filing of returns. It is not the case of the respondents that the petitioner had been adopting dubious process to evade tax.

Taking note of the fact that the suspension/revocation of registration would be counterproductive and works against the interest of the revenue since, the petitioner in such case would not be able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. 5.

Having regard to the aforesaid, I propose to set aside the order of cancellation dated 8th June 2023, subject to the condition that the petitioner files the returns for the entire period of default and pays requisite amount of tax, interest, penalty and fine as may be applicable. As a sequel thereto, the order passed by the appellate authority on 23rd January 2025 is also set aside. 6.

It is made clear that if the petitioner complies with the directions/conditions noted above within four weeks from date of receipt of the server copy of this order, the petitioner's registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner

and the writ petition would stand automatically dismissed.

7.

For the purpose of compliance of the above directions, the respondents are directed to activate the petitioner's portal and login credentials within one week from date so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty. 8.

With the above observations and directions, the writ petition is disposed of.

10.

Parties shall act on the basis of the server copy of this order duly downloaded from the official website of this Hon'ble Court.

11.

Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance of requisite formalities.

(Raja Basu Chowdhury, J.)