Ashis Roychowdhury v. the State of West Bengal and Ors.
GST – Registration – Cancellation for non-filing of return – Restoration
Case brief
What is this about?
Single-judge writ disposal (WPA 30775 of 2024, decided 06.02.2025, Rajarshi Bharadwaj, J.): Shri Ashis Roychowdhury v. The State of West Bengal & Ors., concerning cancellation of the petitioner's registration on the ground of non-filing of return; petitioner had paid all revenue due and undertook to pay outstanding amounts, relying on a judgment dated 09.04.2024 passed by the Chief Justice and Justice Hiranmay Bhattacharyya. Petition disposed of with the impugned orders set aside, registration restored, and the CGST/WBGST portal opened for 45 days for payment of dues including penalty within 15 working days of indication; default permits re-blocking of the portal and fresh cancellation. Counsel: Bulbuli Basu (petitioner); A. Roy, Md. T. M. Siddiqui, N. Chatterjee, T. Chakraborty, S. Sanyal (state).
What did the court decide?
Restoration of the petitioner's registration: impugned orders of both the concerned authorities set aside; respondent CGST/WBGST authority directed to restore the registration and open the portal for 45 days from communication of the order for payment of the revenue due and any other dues including penalty (to be indicated within 15 working days); on failure to pay, the authority is free to block the portal again and cancel the registration; no order as to costs.