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PRANABESH SARKAR vs. SUPERINTENDENT CGST & CX, KALYANI DIVISION, RANGE-V & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sandip Choraria
Rishav Manna
Res. Counsel
Debasish Chakraborty
Soumen Bhattacharya

Petitioner / Applicant

PRANABESH SARKAR
Respondent SUPERINTENDENT CGST & CX, KALYANI DIVISION, RANGE-V & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 5, 2024
Order No.

WPA 14557 of 2024

Citation

2024(8) TAXREPLY 10730
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 Goods and Services Tax Act, 2017 and the 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 8th July, 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 his returns for a continuous period of six months. 3. Mr. Choraria, 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 his 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&rsq....

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