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SAMIR KUMAR GHOSH vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

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

Petitioner / Applicant

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

West Bengal

Date May 7, 2025
Order No.

WPA 9482 of 2025

Citation

2025(5) TAXREPLY 13463
Original Order
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ORDER

ORDER 1. Challenging the order of cancellation of the petitioner’s registration under the provisions of WBGST and CGST Act, 2017 (hereinafter referred to the “said Act”) dated December 6, 2021, the instant writ petition has been filed. 2. Records would reveal that a show-cause notice was issued on November 15, 2021 on the ground that the petitioner has failed to file returns for a continuous period of six months. The petitioner would submit that by reasons of the covid pandemic, the petitioner had suffered business reverses and could not make payment of GST dues and/or file returns in time. Mr. Dey learned advocate for the petitioner would submit that the petitioner is interested to restart his business and is ready and willing to make payment of tax, interest, penalty and fine as may be found due. 3. Heard the learned Advocates appearing on behalf of the respective parties and considered the materials on record. Admittedly, I find that the petitioner&r....

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20 Jun

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25 Jun

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Taxpayers have a choice to pay tax either, as per -  

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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