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PRAMOD KUMAR GUPTA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Arijit Chakrabarti

Prabir Bera

Deepak Sharma

Res. Counsel

Anirban Ray

T. M. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	PRAMOD KUMAR GUPTA
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Mar 3, 2025
Order No.	WPA 450 of 2025
Citation	2025(3) TAXREPLY 12639
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ORDER
1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 26th December, 2024, issued in Form GST APL-04, the instant writ petition has been filed. 3. The petitioner would contend that on 1st November, 2023 the petitioner was issued a show cause notice as to why the petitioner’s registration under the said Act shall not be cancelled. Detailed grounds of cancellation would corroborate from the attached notice of cancellation of registration, to the show2 cause. The same is extracted hereinbelow: “The nature of possession of the RTP’s above mentioned declared place of business is shown as “Rented” in his application for new registration. Where as, in course of investigation/field visit on 16-10-2023 by the officers of Bally and Salkia Charge....