Susanta Kolay v. Assistant Commissioner, State Tax, Barrackpore Charge And ORS.

01.05.2023.

p.b.

Sl. No.28.

WPA 7920 of 2023 Susanta Kolay Vs.

Assistant Commissioner, State Tax, Barrachpore Charge & Ors.

Mr. Debanuj Basu Thakur.

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

Mr. A. Ray, Mr. D. Ghosh, Mr. N. Chatterjee, Mr. D. Sahu.

.........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 for non-filing of return within time under the relevant provisions of WBGST Act.

Considering the facts and circumstances of this case, this writ petition being WPA 7920 of 2023 is dispoed of by passing the order as follows:-

1) Respondent authorities concerned shall intimate the petitioner within two days from the date of receipt of this order, the revenue due which is required to be paid by the petitioner for restoration of its registration and open the portal for a period of 30 days for payment of the same.

2) Petitioner shall pay the revenue due to be indicated by the respondent authorities concerned within 30 days from the date of opening of the portal.

3) If petitioner fails to pay the revenue due to be intimated by the respondent authorities concerned within time stipulated herein, this order will have no force and the respondent authorities concerned will be free to close the portal again.

With this observation and direction, this writ petition being WPA 7920 of 2023 is disposed of. (Md. Nizamuddin, J.)