Disposed

Ashirbad Real Estate and Transport Pvt.Ltd v. Assistant Commissioner,Central Goods and Service Tax and Ors.

Calcutta HC9 Aug 2021WPA/5576/2021

Case brief

AI extract

What is this about?

A writ petition challenging the cancellation of the petitioner's tax registration due to non-filing of returns was heard. The judge, noting that taxes and late fees had been paid with only interest remaining due, granted relief by ordering the restoration of registration upon payment of interest in equal installments within seven days of the order and seven days after restoration respectively.

What did the court decide?

Restoration of registration granted on payment of interest in two equal installments within seven days.

Ashirbad Real Estate and Transport Pvt.Ltd Vs… — Writ and Judicial Review | Calcutta HC (2021)

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9.8.2021

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ks WPA 5576 of 2021 sl. 19 Ashirbad Real Estate & Transport Private Limited Vs Assistant Commissioner, (Division-I), Central Goods & Service Tax, Range-II, Asansol-I Division & Ors.

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Mr. Anil Dugar, Mr. Rajarshi Chatterjee … For the Petitioner. Mr. A. Roy, Ld. GP Mr. S. Mukherjee, Mr. N. Chatterjee … For the State.

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Heard learned Advocates appearing for the parties. In this writ petition the petitioner has challenged the impugned order of cancellation of registration of the petitioner under CGST, 2019 for non-filing of the return for the relevant period. Now the position is that the petitioner has filed the return and paid all the due taxes, late fees and only the statutory interest part is due.

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Considering the financial hardship of the petitioner and taking into account that the huge amount of more than two crores tax and late fees has already been paid by the petitioner in respect of the relevant period from May, 2018 to June, 2019, I am inclined to grant two equal installments to the petitioner due interest for restoration of his registration on the amount as per calculation at page 41 of the writ petition.

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If the petitioner makes payment of the first installment within seven days from date, then the concerned respondent shall restore the registration of the petitioner, subject to any other formalities, which is required to be complied with by the petitioner and the second installment shall be paid within seven days from the date of restoration of the registration.

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With regard to the amount of statutory interest calculated by the petitioner for the relevant period as placed before this court (at page 41 of the writ petition), if according to the department, there is any mistake in calculation and further amount is payable by the petitioner, in that case, the department/ concerned respondent shall intimate to the petitioner after the first installment paid by the petitioner and on restoration of the registration of the petitioner.

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In default of any of the conditions, made in this order, the respondent concerned shall be free to cancel the registration of the petitioner without any further notice to the petitioner.

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WPA 5576 of 2021 is disposed of.

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( Md. Nizamuddin, J. )

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Ashirbad Real Estate and Transport Pvt.Ltd v. Assistant Commissioner,Central Goods and Service Tax and Ors.

Case brief

What is this about?

What did the court decide?

Ashirbad Real Estate and Transport Pvt.Ltd v. Assistant Commissioner,Central Goods and Service Tax and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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