Authority: High Court at Calcutta, Circuit Bench at Jalpaiguri
Order Date: 5 October 2026
Case Overview
- Parties: Petitioner – Sunil Biswa, a proprietorship firm registered under the CGST Act and SGST Act; Respondents – Deputy Commissioner of State Tax, SGST, Siliguri, Charge & others, and the State.
- Nature of Proceeding: Constitutional writ petition (WPA 2345 of 2026) seeking quash of the Assistant Commissioner’s order dated 6 November 2025 that cancelled the petitioner’s GST registration.
- Background: The registration was cancelled by the Assistant Commissioner, Siliguri. The petitioner filed an affidavit of service and undertook to deposit all due tax, interest, and late fees and to file the pending return.
- Counsel Positions: Respondents’ counsel requested a seven‑day period to open the GST portal to enable the petitioner to file the return.
- Court Observations: The court considered the petitioner’s undertaking and the respondents’ request, and decided to set aside the cancellation order.
Final Outcome
- The order dated 6 November 2025 cancelling the GST registration is quashed/set aside.
- The petitioner’s GST registration is restored, conditional upon payment of the entire tax dues, interest, and late fees within three weeks from the date the portal is opened.
- If the petitioner fails to clear the dues within the stipulated period, the original cancellation order will automatically revive.
- No order as to costs was made.
- Since no affidavit was invited, the allegations in the writ petition are deemed not admitted.
- An urgent certified copy of the order may be provided to the parties upon compliance with requisite formalities.
Topics: GST Registration, Court Order