Akshaya Kumar Acharjya v. State of West Bengal & Ors.

Md. T. M. Siddiqui, Ld.AGP Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu … For the State.

Challenging the order of cancellation dated 30th May, 2024 passed under the provisions of WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed.

Today, Mr. Pal, learned advocate appearing in support of the writ petition would submit that the petitioner is interested to continue with the business and is agreeable to comply with the provisions of the said Act and to pay the outstanding tax, interest, penalty and fine as may be applicable.

Having heard the learned advocates appearing for the respective parties, it would transpire that pursuant to a show cause notice, the aforesaid order of cancellation WPA 7605 of 2025 2 of registration was issued on the ground of non- furnishing of returns under Section 39 of the said Act.

I find in this case that the registration of the petitioner had been cancelled on the ground of non-filing of returns. It is not the case of the petitioner that the petitioner had been adopting dubious process to evade tax. Taking suspension/revocation registration would counterproductive and works against the interest of the revenue since, the petitioner in such case would not be able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business.

Having regard to the aforesaid, I propose to set aside the order of cancellation dated 30th May, 2024, subject to the condition that the petitioner filed his returns for the entire period of default and pays requisite amount of tax, interest, penalty and fine as may be applicable.

It is made clear that if the petitioner complies with the directions/conditions noted above within four weeks from date of receipt of the server copy of this order, the petitioner’s registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner WPA 7605 of 2025 3 the writ petition would stand automatically dismissed.

For the purpose of compliance of the above directions, the respondents are directed to activate the petitioner’s portal and login credentials within one week from date so that the petitioner can files his returns, pays requisite amount of tax, interest, fine and penalty.

Parties shall act on the basis of the server copy of this order duly downloaded from the official website of this Hon’ble Court. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance of requisite formalities. (Raja Basu Chowdhury, J.)