Biswajit Majumder v. State of West Bengal and Ors.
Case brief
What is this about?
GST registration cancellation; non-filing of return; restoration of registration; portal reopened for 45 days; payment of revenue due and penalty within 15 working days; WPA 1748 of 2025; Biswajit Majumder v. The State of West Bengal & Ors.; CGST/WBGST authority; Rajarshi Bharadwaj, J.; decided 06.02.2025; reliance on judgment dated 09.04.2024 of the Hon'ble Chief Justice and Hon'ble Justice Hiranmay Bhattacharyya.
What did the court decide?
Impugned orders of both the concerned authorities set aside; respondent CGST/WBGST authority directed to restore the petitioner's registration and open the portal for 45 days from communication of the order for payment of revenue due and any other dues including penalty as indicated, payable within 15 working days; failing payment, authority free to block the portal again and cancel the registration; no order as to costs.