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ASHOK KUMAR SRIVASTAVA vs. SUPERINTENDENT OF CGST AND CX, RANGE-I & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sandip Choraria
Rishav Manna
Res. Counsel
Uday Shankar Bhattacharya
Tapan Bhanja

Petitioner / Applicant

ASHOK KUMAR SRIVASTAVA
Respondent SUPERINTENDENT OF CGST AND CX, RANGE-I & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 24, 2024
Order No.

WPA 20435 of 2024

Citation

2024(9) TAXREPLY 11941
Original Order
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ORDER

ORDER 1. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner dated 2nd March, 2023, passed under the Central/West Bengal Goods and Services Tax Act, 2017 (Hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that on or about 14th January, 2023, the petitioner was served with a show cause as to why the registration of the petitioner under the said Act shall not be cancelled for the petitioner having failed to file his returns for a continuous period of six months. 3. Mr. Choraria, learned advocate appearing for the petitioner submits that the petitioner was and is all along interested to comply with the provisions of the said Act unfortunately by reasons of his failure to file appropriate response, the aforesaid fact could not be brought to the notice of respondents. 4. By placing reliance on a judgment of the Hon’ble Division Bench of this Court del....

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