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IN THE HIGH COURT AT CALCUTTA, CIRCUIT BENCH AT JALPAIGURI
ANIRUDDHA ROY
Sebak Rakshit Proprietor Of Sevak Rakshit – Appellant
Versus
State of West Bengal – Respondent
JUDGMENT :
Aniruddha Roy, J.
Facts:
1. Through this writ petition, the petitioner has challenged the impugned cancellation of GST registration dated November 3, 2021, Annexure-P3 at page 15 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 03/11/2021 in response to the notice to show cause dated 21/10/2021. Whereas no reply to notice to show cause has been submitted.
The effective date of cancellation of your registration is 01/05/2019 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 on submission of final return furnished by you.
You are required to pay the following amounts on or before 13/11/2021 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.
| Head | Central Tax | State Tax/UT Tax | Integrated Tax | Cess |
|---|---|---|---|---|
| Tax | 0 | 0 | 0 | 0 |
| Interest | 0 | 0 | 0 | 0 |
| Penalty | 0 | 0 | 0 | 0 |
| Others | 0 | 0 | 0 | 0 |
| Total | 0.0 | 0.0 | 0.0 | 0.0 |
Place : West Bengal
Date :
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.
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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