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PARAMHANSA PROJECTS vs. THE STATE OF WEST BENGAL OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Siddhartha Dasgupta
Souvik Guha
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

PARAMHANSA PROJECTS
Respondent THE STATE OF WEST BENGAL OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 6, 2024
Order No.

WPA 15089 of 2024

Citation

2024(8) TAXREPLY 10418
Original Order
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ORDER

JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ application has been filed, inter alia, challenging the order of cancellation of registration of the petitioner 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 30th November, 2022, the petitioner was served with a notice of 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 its returns for a continuous period of six months. 3. Mr. Dasgupta, 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 its failure to file 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 ....

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