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IN THE HIGH COURT AT CALCUTTA, CIRCUIT BENCH JALPAIGURI
ANIRUDDHA ROY
Kaushik Roy Proprietor of Mathabhanga Flexo Print – Appellant
Versus
Union of India – Respondent
JUDGMENT :
ANIRUDDHA ROY, J.
Facts:
1. Through this writ petition, the petitioner has challenged the impugned cancellation of GST registration dated March 30, 2023, Annexure-P3 at page 14 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 your reply dated 14/02/2023 in response to the notice to show cause dated 13/01/2023. Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reasons.
1. The taxpayer neither respond to the query nor filed pending returns. Hence the registration hereby cancelled under sec 29(2) of CGST, Act 2017. However, liability, if any will be assessed and recovered under sec 29(3) of CGST Act, 2017.
The effective date of cancellation of your registration is 13/01/2023 Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows :
The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you o
The court reaffirmed that procedural non-compliance leading to cancellation of GST registration can be remedied, emphasizing substantive justice over technicalities.
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.
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.
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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