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ABDUL NAYIM CHOWDHURY vs. THE JOINT COMMISSIONER OF STATE TAX, BARASAT CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Tapojit Dey

Ishita Ghosh

Res. Counsel

T. M. Siddiqui

T. Chakraborty

Petitioner / Applicant	ABDUL NAYIM CHOWDHURY
Respondent	THE JOINT COMMISSIONER OF STATE TAX, BARASAT CHARGE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 9, 2024
Order No.	WPA 13179 of 2024
Citation	2024(7) TAXREPLY 10222
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ORDER
JUDGMENT PER RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner passed under the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 3. Records reveal that pursuant to the show cause issued on 6th January, 2023, calling upon the petitioner to show cause as to why the petitioner’s registration shall not be cancelled for having not filed returns for a continuous period of six months, by an order dated 19th January, 2023, the petitioner’s registration under the said Act was cancelled. 4. Mr. Dey, learned advocate representing the petitioner submits that the petitioner was all along and is interested to comply with the provisions of the said Act. He submits that by reasons of unforeseen circumstances, the petitioner could not apply fo....