Authority: Calcutta High Court, Constitutional Writ Jurisdiction, Vacation Bench
Order Date: 22 October 2026
Case Overview
- Parties: SKD Suppliers Private Limited (petitioner) vs. The Superintendent Central CGST, Rishra Division, Range‑II & others (respondent). Represented by counsel Mr. Pradeep Pandey and Mr. Shuvam Nandy for the petitioner; Government Pleader for the State.
- Nature of Proceeding: Writ petition (W.P.A. 16380 of 2026) challenging the order dated 15 June 2026 issued by the respondent authority rejecting the petitioner’s application for GST registration.
- Background: The petitioner’s GST registration was rejected on the ground that its details were not found in the Kolkata Municipal Corporation portal and that the uploaded trade licence did not match that portal. The petitioner submitted:
- Certificate of incorporation from the Ministry of Corporate Affairs.
- Trade licence issued by Rishra Gram Panchayat, Hooghly district.
- Evidence of registration on the ‘Shilpa Sathi’ portal.
- Allegations/Issues: The petitioner argued that the respondent incorrectly verified the trade licence against the Kolkata Municipal Corporation portal instead of the Rishra Gram Panchayat portal, leading to an unjust rejection.
- Court Observations: The Court noted that the trade licence was indeed issued by Rishra Gram Panchayat and that the petitioner is duly incorporated and registered on the Shilpa Sathi portal. The respondent’s reliance on the Kolkata Municipal Corporation portal was therefore misplaced.
Final Outcome
- The impugned order dated 15 June 2026 is set aside.
- The respondent authority is directed to treat the writ petition as a representation of the petitioner, provide a fair hearing to the petitioner’s authorized representative, and pass a reasoned order in accordance with law.
- The reasoned order and communication must be completed within 30 working days from the date of communication of the server copy of this order; the time limit is peremptory and mandatory.
- The Court did not adjudicate the merits of the GST registration application, leaving all substantive points open for determination by the respondent authority.
- Liberty is granted to the petitioner’s counsel to communicate the server copy of this order to the respondent.
- An urgent certified photostat copy of the order will be provided to parties upon compliance with necessary formalities.
Topics: GST Registration, Court Order