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Calcutta High CourtWPA/28178/2023disposed

Atanu Ghosh v. Union Of India And ORS.

2023-12-19Hon'Ble Justice Md. Nizamuddin2 pages

19.12.2023 PB Sl. No.12.

WPA 28178 of 2023 Sri Atanu Ghosh Vs Union of India & Ors.

Mr. Parashar Baidya, Mr. Sudipta Ghosh, Ms. Sabnam Basu.

... For the Petitioner.

Mr. Debasis Choudhuri, Ms. Madhu Jana.

.......for the UOI.

Mr. K. K. Maiti, Mr. Tapan Bhanja.

........for the CGST authority.

Heard learned advocates appearing for the parties.

Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 28178 of 2023 is disposed of by directing the respondent/CGST authority concerned to intimate the petitioner the amount of tax liability, if any, which is required to be paid by the petitioner for restoration of his registration, within three 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 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.)