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TAMAS DUTTA vs. THE STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Somik Guha

Siddhartha Dasgupta.

Res. Counsel

Anirban Ray

T.m. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	TAMAS DUTTA
Respondent	THE STATE OF WEST BENGAL AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Aug 22, 2024
Order No.	W. P. A 16801 of 2024
Citation	2024(8) TAXREPLY 10640
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ORDER
1. Affidavit-of-service filed in court today be kept on record. 2. Challenging, inter-alia, an order dated 8th July, 2022 cancelling the registration of the petitioner under the provisions of the WBGST/CGST Act, 2017 (hereinafter referred to as “the said Act”) the present writ petition has been filed. 3. It is the petitioner’s case that on 21st June, 2022, the petitioner was served with a show-cause notice as to why the petitioner’s registration under the said Act shall not be cancelled on account of the petitioner not filing returns for a continuous period of six months. 4. Although the petitioner had responded to the show-cause, the proper officer was, inter-alia, pleased to cancel the registration vide his order dated 8th July, 2022. 5. Subsequently the petitioner had filed a belated appeal. Such appeal was barred by limitation. The Appellate Authority by an order dated 7th June, 2024 was, inter alia, pleased to reject the said appeal as be....