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ANJALI SARKAR LAKRA vs. ASSISTANT COMMISSIONER, COOCHBEHAR DIVISION, COOCHBEHAR SGST OFFICE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

ANIRUDDHA ROY
Pet. Counsel
Matan Chakraborty
Res. Counsel
Nabankur Paul
Sumit Kumar

Petitioner / Applicant

ANJALI SARKAR LAKRA

Respondent ASSISTANT COMMISSIONER, COOCHBEHAR DIVISION, COOCHBEHAR SGST OFFICE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 27, 2025
Order No.

WPA 2554 OF 2024

Citation

2025(1) TAXREPLY 12386

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ORDER

ORDER 1. Affidavit-of-service is already taken on record. 2. Ms. Matan Chakraborty, learned Advocate appears for the petitioner. 3. Mr. Nabankur Paul, learned State Advocate and 4. Mr. Sumit Kumar, learned State Advocate appear for the State respondents. 5. No affidavit has been filed and exchanged by and between the parties. However, the parties agree to proceed without affidavits and this order is being passed. 6. Referring to a show cause notice dated August 8, 2023, Annexure P3 at page 22 to the writ petition, the petitioner submits that the show cause notice was served for cancellation of GST registration of the petitioner on the sole plea that, the petitioner did not file its return in accordance with law for consecutive six months. 7. The petitioner has filed an appeal under Section 107 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017. 8. The issue has already received th....

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