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PRASANTA DAS vs. THE SUPERINTENDENT, RANGE-V CGST & CX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Sutapa Roychoudhury

Abhijat Das

Aratrika Roy

Res. Counsel

U. S. Bhattacharya

Aishwarya Rajyashree

Petitioner / Applicant	PRASANTA DAS
Respondent	THE SUPERINTENDENT, RANGE-V CGST & CX & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 13, 2024
Order No.	WPA 13360 of 2024
Citation	2024(6) TAXREPLY 9925
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ORDER
ORDER Raja Basu Chowdhury, J : 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner dated 27th March, 2023, passed under the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 3. The petitioner is registered under the provisions of the said Act. The petitioner claims to be a small businessman and a works contractor. According to the petitioner during the Covid period there had been certain defaults in filing of returns. It is in connection therewith, the petitioner was served with a show cause notice dated 14th January, 2023, calling upon the petitioner to show cause as to why the registration of the petitioner under the said Act shall not be cancelled on account of failure on the part of the petitioner to furnish returns under Section 39 of the said Act, for a continuou....