📢𝐇𝐂 𝐂𝐚𝐥𝐜𝐮𝐭𝐭𝐚: 𝐃𝐢𝐫𝐞𝐜𝐭𝐬 𝐭𝐨 𝐑𝐞𝐬𝐭𝐨𝐫𝐞 𝐆𝐒𝐓 𝐑𝐞𝐠𝐢𝐬𝐭𝐫𝐚𝐭𝐢𝐨𝐧 𝐨𝐧 𝐅𝐢𝐥𝐢𝐧𝐠 𝐨𝐟 𝐑𝐞𝐭𝐮𝐫𝐧, 𝐏𝐚𝐲𝐦𝐞𝐧𝐭 𝐨𝐟 𝐓𝐚𝐱𝐞𝐬
𝐒𝐮𝐛𝐡𝐚𝐬𝐡𝐢𝐬 𝐌𝐨𝐣𝐮𝐦𝐝𝐞𝐫 𝐯𝐬. 𝐓𝐡𝐞 𝐒𝐭𝐚𝐭𝐞 𝐨𝐟 𝐖𝐞𝐬𝐭 𝐁𝐞𝐧𝐠𝐚𝐥 & 𝐎𝐫𝐬.

Facts of the Case
▪️ Issue: The GST registration of the assessee was cancelled due to non-filing of returns.

Court Judgment
▪️ Decision:
▪️ Setting Aside Cancellation: The court set aside the order cancelling the GST registration of the assessee.
▪️ Reasoning: The court noted that suspension or revocation of the license would be counterproductive, as it would hinder the assessee's ability to conduct business and ultimately affect tax recovery.
▪️ Pragmatic View: The court urged the Department to take a pragmatic view, considering that the registration was cancelled due to non-filing of returns.

Compliance Requirements:

▪️The assessee was directed to file returns for the entire period of default.
▪️The assessee must pay the requisite amount of tax, interest, fine, and penalty.
▪️ Restoration of Registration: The Jurisdictional Officer was directed to restore the assessee's GST registration upon compliance with these requirements.

Conclusion: The Calcutta High Court's decision emphasizes a pragmatic approach towards GST registration cancellations, facilitating business continuity while ensuring compliance and tax recovery.