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ED & F MAN COMMODITIES INDIA PVT. LTD. vs. THE ASSISTANT COMMISSIONER, STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Somak Basu
Nilanjan Bhttacharya.
Res. Counsel
A. Ray
T.m. Siddiqui
T. Chakraborty

Petitioner / Applicant

ED & F MAN COMMODITIES INDIA PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER, STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 7, 2025
Order No.

W. P. A 10537 of 2024

Citation

2025(4) TAXREPLY 12855
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ORDER

RAJARSHI BHARADWAJ, J: 1. Learned Counsel appearing for the petitioner submits that the petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during the financial year 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018. However, due to significant financial losses in the financial year 2018-19, the petitioner ceased business operations in the State of West Bengal. Despite the absence of transactions, the petitioner diligently filed nil returns under the GST Act up to November 2021 and annual returns up to the financial year 2019-20. 2. On November 15, 2021, respondent no. 1 issued a show-cause notice alleging that the petitioner had fraudulently obtained registration through suppression of facts or wilful misstatement, without presenting any evidence to substantiate the claims. The petitioner responded to the notice and sought additional time ....

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