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CHIRANJIB GHOSH AND ANOTHER vs. ASSISTANT COMMISSIONER, JORASANKO CHARGE AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Abhijat Das

Res. Counsel

T. M. Siddiqui

Anirban Ray

Tanoy Chakraborty

Petitioner / Applicant	CHIRANJIB GHOSH AND ANOTHER
Respondent	ASSISTANT COMMISSIONER, JORASANKO CHARGE AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 11, 2024
Order No.	W. P. A 17403 of 2022
Citation	2024(7) TAXREPLY 10228
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ORDER
ORDER 1. Mr. Das, learned Advocate appearing on behalf of the petitioners, on instruction, submit that the petitioners do not want to press prayers (a) and (b). 2. The petition is, thus, confined to the challenge to the order dated 8th March, 2021, cancelling the petitioners‟ registration under the West Bengal GST/CGST Act, 2017 (hereinafter referred to as „the said Act‟). 3. It is petitioners‟ case that the petitioners are the partners of a partnership firm, namely, Shiv Shankar Trade Co. (unregistered) (in short the “firm”) and the Registration under the said Act had been obtained in the name of the said firm. 4. According to the petitioners, the said firm at all material time carried on business from 11, Baikuntha Sen Lane, Kolkata-700007. 5. On or about 27th January, 2021 a show cause notice was served on the petitioners calling upon the petitioners to show cause as to why the registration of Shiv Shankar Trade Company shall not be can....