M/S.Sunny Solar And ANR. v. State Of West Bengal And ORS.

WPA 22619 OF 2023 21.09.2023 Sl no. 10 M/s. Sunny Solar & Anr.

Ct no. 2 - Vs - P.M.

The State of West Bengal & Ors.

Mr. Prabir Bera, Mr. Deepak Sharma ... for the petitioners Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ... for the State Heard learned advocates appearing for the parties.

The main issue involved in this writ petition relates to cancellation of petitioners' registration, on the ground of delay in filing return.

Considering the submission of the parties, this writ petition being WPA 22619 of 2023 is disposed of by directing the respondent authority concerned under the WBGST Act to intimate to the petitioners within three working days from date, the revenue due, if any, which is required to be paid by the petitioners for restoration of its registration and if there is any such revenue due in that event the respondent authority concerned will open the portal for 30 days to enable the petitioner to make payment of such revenue due which the petitioner has agreed to pay for restoration of its registration. In case of

failure on the part of the petitioner to make such payment after indication or intimation by the respondent authority concerned, within 30 days from the date of opening of such portal in that event respondent authority concerned will be free to close the portal again and take suitable step for recovery of the revenue due.

(Md. Nizamuddin, J.)