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BISWAJIT BASU vs. THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICES TAX & CENTRAL EXCISE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rajarshi Chatterjee
Anil Kumar Dugar
Suman Sahani
Res. Counsel
Tapan Bhanja.

Petitioner / Applicant

BISWAJIT BASU
Respondent THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICES TAX & CENTRAL EXCISE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 29, 2024
Order No.

WPA 14229 of 2024

Citation

2024(7) TAXREPLY 11206
Original Order
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ORDER

1. The present writ petition has been filed, inter alia, challenging not only the order dated 15th January, 2020 cancelling registration of the petitioner under the provision of the WB GST/CGST, 2017, hereinafter referred to as the ‘said Act’ but also the appellate order dated 15th April, 2024 rejecting the appeal under Section 107 of the said Act. 2. It is the petitioner’s case that the petitioner was served with a show cause notice dated 25th November, 2019, for cancellation of registration under the provision of the said Act on the following grounds: “Any tax payer other than composition tax payer has not filed returns for a continuous period of six months.” 3. According to the petitioner since the matter was in the pre-covid period the petitioner could not appropriately respond which resulted in cancellation of registration. 4. Subsequently, although the petitioner did not apply for revocation of the order of cancellation, the petiti....

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