Bubun Dey v. The Deputy Commissioner Of State Tax Shibpur Charge And ORS

WPA 9884 OF 2023 08.06.2023 Sl no. 21 Bubun Dey Ct no. 2 - Vs - P.M.

The Deputy Commissioner of State Tax, Shibpur Charge & Ors.

Mr. Rajarshi Chatterjee ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Mr. D. Ghosh, Mr. N. Chatterjee, Mr. D. Sahu ... for the State.

Heard learned advocates appearing for the parties.

This writ petition has been filed by the petitioner being aggrieved by the action of the respondent authority concerned under WBGST Act cancelling the petitioner's registration.

Petitioner submits that petitioner does not want to proceed with this writ petition and wants to approach the respondent authority concerned to avail the benefit of notification No. 3/2023-Central Tax (G.S.R. 246(E)/F. No. CBIC-20013/1/2023-GST] dated 31.3.2023.

Considering the submission of the parties this writ petition being WPA 9884 of 2023 is disposed of by granting liberty to the petitioner to approach the respondent authority concerned for availing the benefit of the aforesaid circular if it is applicable to the case of the petitioner.

(Md. Nizamuddin, J.)