M/S Neezar Constructions and Anr. v. State of West Bengal and Ors.
Case brief
What is this about?
Cancellation of GST registration; non-filing of return; restoration of registration; reopening of GST portal; 45-day window for payment of revenue dues and penalty; CGST/WBGST authority; conditional re-cancellation on non-payment; M/s. Neezar Constructions; State of West Bengal; reliance on judgment dated 09.04.2024 of Hon'ble Chief Justice and Hon'ble Justice Hiranmay Bhattacharyya; Rajarshi Bharadwaj, J.; WPA 30922 of 2024; disposed 06.02.2025.
What did the court decide?
Setting aside of the impugned cancellation orders; direction to the respondent CGST/WBGST authority 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 as indicated by the authority within 15 working days; authority may block the portal and cancel registration again if payment is not made; no order as to costs.