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Calcutta High CourtWPA/26660/2023disposed

Prasanta Dey (Prop. Of Tarama Enterprise) v. Union Of India And ORS.

2023-12-12Hon'Ble Justice Md. Nizamuddin2 pages

WPA 26660 OF 2023 12.12.2023 Sl no. 15 Prasanta Dey, (Prop of Tarama Enterprise).

Ct no. 2 - Vs - P.M.

Union of India & Ors.

Mr. Promit Majumdar, Ms. Sudipta Banerjee, ... for the petitioner Mr. K. K. Maiti Mr. Tapan Bhanja ... for the respondent CGST Authority Heard learned advocates appearing for the parties.

By earlier order of this court dated 7th December, 2023, Mr.

Maiti, learned Advocate appearing for the CGST Authority was asked to take instructions about the revenue due which is required to be paid by the petitioner for restoration of his registration.

Mr. Maiti on instructions submits that there is revenue due relating to interest which is required to be paid by the petitioner for restoration of his registration but he could not produce the amount and figure of such interest amount for the period from June 2022 to January, 2023.

Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 26660 of 2023 is disposed of by directing the respondent/CGST Authority concerned to

intimate the petitioner the amount of interest due relating the aforesaid period, which is required to be paid by the petitioner for restoration of his registration within three working days from date and to open the portal of the petitioner for a period of 30 days from date to enable the petitioner to make such payment.

In case of default in making the payment of interest amount to be intimated by the respondent authority concerned, within 30 days from the date of opening of the portal, the respondent authority concerned will be free to close the portal again and proceed in accordance with law.

(Md. Nizamuddin, J.)