IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side Ct.551 15.12.25 Item No.20 Sws.M WPA 23474 of 2025 Md. Yaqub Ansari Vs The Superintendent, Central CGST, Srirampur, range-IV and Anr.

Mr. Pradeep Pandey Mr. Shuvam Nandy …for the petitioner Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee ….for the respondent

1. Affidavit of service filed in court today is taken on record.

2. This writ petition takes exception to an order dated May 22, 2024 passed by the Superintendent, Central CGST, Srirampur, Range – IV ( respondent No. 1) whereby the petitioner’s registration under the provisions of WBGST Act, 2017/ CGST Act, 2017 has been cancelled on the ground that the petitioner failed to furnish return for a continuous period of six months.

3. It is submitted by the petitioner that although the order impugned is appealable in nature, yet, this Court has time and again entertained writ petitions against such orders and allowed the persons aggrieved to get their registration restored subject to the condition that the person concerned filed returns for the entire period of default, paid requisite amount of tax and interest and fine as well as penalty for the period in defaul