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SHANTANU DEY vs. ASSISTANT COMMISSIONER OF STATE TAX, SERAMPORE CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA

Pet. Counsel

Debanuj Basu Thakur

Res. Counsel

Anirban Ray

T.m. Siddique

Tanoy Chakraborty

Petitioner / Applicant	SHANTANU DEY
Respondent	ASSISTANT COMMISSIONER OF STATE TAX, SERAMPORE CHARGE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 2, 2024
Order No.	M. A. T. 894 of 2024 With I. A. No. CAN 1 of 2024
Citation	2024(7) TAXREPLY 12116
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ORDER
JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. The appellant has filed this appeal challenging an order passed by the learned Single Bench dated 2nd April, 2024 in W.P.A. 7480 of 2024 declining to grant any interim order and direction has been issued to file the affidavits. 2. With the consent of the learned advocates on either side, the writ petition and this appeal are taken up together and are disposed of by this common judgment and order. 3. The appellant challenged the order passed by the appellate authority affirming the order passed by the original authority cancelling the appellant’s registration under the GST Act on the ground that the appellant was not carrying on business in the place mentioned in the registration certificate. 4. The appellate authority in the order has referred to the provisions of section 28(1) of the WBGST Act, 2017 as well as Rule 19(1) of the WBGST Rules 2017 and set out the procedure, which has t....