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RANA CHOWDHURY vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Abhilash Mittal
Res. Counsel
Subir Kumar Saha

Petitioner / Applicant

RANA CHOWDHURY

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 29, 2024
Order No.

WPA 460 of 2024

Citation

2024(4) TAXREPLY 9784

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ORDER

ORDER 1. The present writ application has been filed, inter alia, challenging the order of cancellation of registration of the petitioner under the WBGST Act, 2017 Hereinafter referred to as the “said Act”. 2. It is the petitioner’s case that on or about 26th November 2021 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. Ray, 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 by filing his returns. Unfortunately, such fact could not be brought to the notice of the respondents, as no reply to the show cause was filed. He submits that the petitioner is ready and willing to comply with the provisions of the said Act. 4. By placing reliance on a judgment of the Hon&r....

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