Subhankar Golder Vs Assistant Commissioner of State Tax (Calcutta High Court)

In the case of Subhankar Golder vs. Assistant Commissioner of State Tax, the Calcutta High Court addressed an appeal by a small retailer whose GST registration was canceled due to failure to file returns for over six months. The appellant’s initial appeal was dismissed for being filed late. The High Court allowed the appeal, giving the retailer another opportunity to restore the registration, provided that he files all overdue returns and pays the required tax, interest, penalty, and fine within three weeks. The court instructed the authorities to reopen the portal for compliance. If the retailer fails to meet these conditions within the specified time, the benefits of the court’s order will not apply, and the petition will be dismissed automatically. This decision allows the retailer a final opportunity to comply with GST regulations and maintain his business operations. Also Read: HC Sets Aside Order Canceling GST Registration with Condition of Filing Returns & Payment of Dues