Form No. J(2)

Item No.4 Court No. 6 Sudipta In The High Court at Calcutta Circuit Bench at Jalpaiguri Constitutional Writ Jurisdiction Appellate Side Present:-

The Hon’ble Justice Aniruddha Roy WPA 796 of 2026 Bal Krishna Sunar -vs-

The Superintendent, Rangpo 1 Range Gangtok Division, CGST & Central Excise (GST), Siliguri Commissionerate & Anr.

For the Petitioner : Mr. Satyajit Paul, Adv.

Mr. Papai Mahammad, Adv.

For the Respondents : Mr. Dilip Kumar Agarwal, Adv. (VC)

Mr. Biswa Raj Agarwal, Adv. (VC)

Heard on : 22.05.2026 Judgment on : 22.05.2026 [In Court]

Aniruddha Roy,J. :

Facts:

1. Through this writ petition, the petitioner has challenged the impugned cancellation of GST registration dated March 13, 2025, annexure p-4 at page- 19 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 notice issued dated

12/08/2024.

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 reason(s): 1. Others Remarks :

Returns has