Ganit Shipping Registration Restored by HC

Authority: High Court at Calcutta, Constitutional Writ Jurisdiction

Order Date: 08 July 2026

Parties: Ganit Shipping (OPC) Private Limited & Anr. (Petitioners) vs. State of West Bengal & Others (Respondents).
Nature of Proceeding: Writ petition (WPA 11985 of 2026) challenging the cancellation order dated 6 March 2025 issued under the West Bengal Goods and Services Tax (WBGST) / Central GST (CGST) Act, 2017.
Grounds of Cancellation: Non‑furnishing of returns under Section 39 of the Act; no allegation of tax evasion was made by the respondents.
Petitioner’s Position: Willing to resume business, file all outstanding returns and pay the applicable tax, interest, penalty and fine.
Court’s Observations: Cancellation would be counter‑productive, hinder revenue recovery as the petitioner could not raise invoices; therefore a pragmatic approach is required.

The cancellation order dated 6 March 2025 is set aside, subject to the petitioner filing returns for the entire default period and paying the requisite tax, interest, penalty and fine.
Compliance Timeline: Petitioner must comply within four weeks from receipt of the server copy of this order.
Portal Activation: Respondents must activate the petitioner’s GST portal and login credentials within one week to enable filing.
Restoration of Registration: Upon compliance, the petitioner’s registration under the Act shall be restored by the Jurisdictional Officer.
Failure to Comply: If the petitioner does not comply, the benefit of this order will not ensue and the writ petition will stand automatically dismissed.
The order is disposed of, and parties shall act on the basis of the server copy downloaded from the official court website.
An urgent photostat certified copy of the order can be obtained upon compliance with requisite formalities.

Topics: GST Registration, Legal Relief, Tax Compliance