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FIROZ vs. ASSISTANT COMMISSIONER, BALLY SALKIA OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rita Mukherjee
Abhijit Das
Aratrika Roy
Res. Counsel
Anirban Ray
T. M. Siddiqui
Wasym Ahamed

Petitioner / Applicant

FIROZ

Respondent ASSISTANT COMMISSIONER, BALLY SALKIA OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 17, 2025
Order No.

WPA 30825 of 2024

Citation

2025(2) TAXREPLY 12474

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ORDER

ORDER Raja Basu Chowdhury , J : 1. Affidavit of service filed today is taken on record. 2. Challenging the order dated 07th August, 2023, cancelling the registration of the petitioner under the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) as also the order dated 5th September, 2024 passed by the appellate authority under the provisions of Section 107 of the said Act refusing to interfere with the order of cancellation of registration, the instant writ petition has been filed. 3. The petitioner had obtained the registration under the said Act and claims to be carrying on business from a shop room situated at 6/1, Ashutosh Mukherjee Lane, P.S.- Golabari, Howrah-711 106 on the basis of an agreement for leave and licence entered by and between the petitioner and one Tarak Nath Pandey on 11th October, 2018. Subsequently, on 11th February, 2023, the petitioner filed an amendment application for amending his place of business and for incorporating a new pl....

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