HC orders the petitioner to pay GST dues and reinstates GST registration
(Calcutta High Court) Ranjan Ghosh v. Superintendent of CGST & CX This writ petition’s primary concern is the termination of the petitioner’s registration due to non-filing of a return.
The petitioner claims that following the cancellation of its registration, it had paid all taxes owed. He also declares his willingness to pay any outstanding taxes that may be needed to reinstate the petitioner’s registration.
By ordering the respondent CGST authority concerned to reinstate the petitioner’s registration and open the portal for a period of 15 days from date in order to enable the petitioner to make the payment of revenue due by the respondent authority concerned by March 31, 2023, this writ petition, WPA 6279 of 2023, is disposed of. The respondent authority involved is free to once again restrict the site and revoke the registration if the petitioner fails to pay the revenue owing after the CGST authority has specified the amount.
