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AMIRUL ISLAM vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

ARINDAM MUKHERJEE

Pet. Counsel

Kanchan Singha

Himangshu Kumar Ray

Subhasis Poddar

Res. Counsel

Momenur Rahman

Dilip Kumar Agarwal

Petitioner / Applicant	AMIRUL ISLAM
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 20, 2024
Order No.	WPA/906/2024
Citation	2024(5) TAXREPLY 9706
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ORDER
ORDER Affidavit-of-service filed in Court today is taken on record. The writ petitioner being aggrieved by the cancellation of his registration being no. 19AAYPI5879F2ZS under the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act) has filed this writ petition. The petitioner says that only on the ground that he was unable to file the return for consecutive six months, the registration of the petitioner has been cancelled. The petitioner says that on 29th June, 2021 a show cause notice for cancellation of registration was issued to the petitioner. The petitioner says that this notice is in violation of the procedure laid down by the statute. The petitioner says that under Section 29(2)(C) of the WBGST Act the registration can be cancelled. In such a situation under sub-rule 2A of Rule 21A of the WBGST Rules, 2017 the department can issue a notice for suspension. The department can also issue notice under Rule 22(1) of WBGST Rules, 2017 but....