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IN THE HIGH COURT AT CALCUTTA, CIRCUIT BENCH AT JALPAIGURI
ANIRUDDHA ROY
Kaushik Majumder – Appellant
Versus
Commissioner, Office of the Commissioner of Central Goods and Service Tax, Siliguri – Respondent
JUDGMENT :
Aniruddha Roy, J.
Facts :
1. Through this writ petition, the petitioner has challenged the impugned cancellation of GST registration dated May 27, 2024, Annexure-P3 at page 18 to the writ petition. The observation of the GST authority from the said impugned order is quoted below :
“Order for Cancellation of Registration
This has reference to show cause dated 13/01/2023.
The effective date of cancellation of your registration is 27/05/2024.
3. It may be noted that a registered person furnishing return under the sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.
4. You are required to furnish all your pending returns.
5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.”
Place : Malbazar Range
Date : 27/5/2024”
2. From the observations made in the impugned order, it appears that initially there
Procedural non-compliance should not bar the substantive rights of a GST registrant, and cancellation of registration can be quashed if it hampers the ability to conduct business.
Cancellation of GST registration on procedural grounds can be set aside if non-compliance is curable, emphasizing substantive justice and the court's equitable jurisdiction.
The court reaffirmed that procedural non-compliance leading to cancellation of GST registration can be remedied, emphasizing substantive justice over technicalities.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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