Form No. J(2)

Daily List Item No. 36

Court No. 2

b.r.

CIRCUIT BENCH OF CALCUTTA HIGH COURT

AT JALPAIGURI APPELLATE SIDE

Present:-

The Hon’ble Justice Aniruddha Roy

WPA 1737 of 2025

Dinesh Biswas

-vs-

The State of West Bengal & Ors.

For the petitioner : Mr. Bikramaditya Ghosh

Mr. Rajiv Parik

Ms. Supriya Singh

Mr. Ved Rai

Mr. Mayank Bhandari

Mr. Vivek Saha

For the State

: Mr. Pretom Das

Mr. Rima Sarkar

Heard On : 02.09.2025 Judgement on : 02.09.2025

Aniruddha Roy,J. :

Affidavit of service filed in Court today, is taken on record.

Facts:

1. Through this writ petition, the petitioner has challenged the

impugned cancellation of GST registration dated March 26, 2025,

annexure p-3 at page 17 to the writ petition. The observation of the GST authority form the said impugned order is quoted below :-

“This has reference to show cause notice issued dated 05/07/2023.

Whereas no reply to the show cause notice has been submitted, and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reasons(s):

1. Others Remarks :

Section 29(2)(c)- Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods. The effect