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Calcutta High CourtWPA/11955/2023disposed

Rounak Suhasaria v. Deputy Commissioner, State Tax, Shibpur Charge And ORS.

2023-06-19Hon'Ble Justice Md. Nizamuddin2 pages

19.06.2023.

p.b.

Sl. No.26.

WPA 11955 of 2023 Rounak Suhasaria Vs.

Deputy Commissioner, State Tax, Shibpur Charge & Ors.

Mr. Debanuj Basu Thakur.

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

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. S. Sanyal.

........for the respondent.

Heard learned advocates appearing for the parties. The main issue involved in this writ petition relates to cancellation of the registration of the petitioner, on the ground of non-filing of return within the statutory period. Considering the facts and circumstances of the case, this writ petition being WPA 11955 of 2023 is disposed of by directing the WBGST authority concerned to intimate the petitioner the revenue due which is required to be paid by the petitioner for restoration of its registration, within a period of 7 days from date and to open the portal for a period of 30 days from the date of such intimation to enable the petitioner to make the payment of revenue dues which is to be indicted by the respondent WBGST authority concerned. In case of failure on the part of the petitioner to make the payment of the revenue due to be

indicated within the period of 30 days from the date of such intimation, the respondent authority concerned will be free to close the portal again and to proceed in accordance with law.

With this observation and direction, this writ petition being WPA 11955 of 2023 is disposed of. (Md. Nizamuddin, J.)