Santosh Baidya v. State of West Bengal and Ors.
Case brief
What is this about?
Cancellation of registration for non-filing of return; restoration of registration; CGST/WBGST authority directed to reopen portal for 45 days; payment of revenue dues and penalty within 15 working days of indication; re-blocking and re-cancellation permitted on failure to pay; impugned orders of concerned authorities set aside; petition disposed; no order as to costs; WPA 30835 of 2024; petitioner relied on judgment dated 09.04.2024 of Chief Justice with Justice Hiranmay Bhattacharyya.
What did the court decide?
Impugned cancellation orders of both 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 other dues including penalty within 15 working days of indication; authority free to re-block the portal and cancel registration if payment is not made.