Bengal Co-operative Labour Contract and Construction and Anr. Vs State of West Bengal
Date: January 21, 2025
Subject Matter
Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.
Summary
The case revolves around the cancellation of GST registration for non-filing of returns for six consecutive months, as indicated in a show cause notice served to the petitioners on November 27, 2021. The petitioners challenged the cancellation order…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Affidavit-of-service, filed in court today, is taken on record. Mr. Himangshu Kumar Ray, learned Advocate appears for the petitioners. Mr. Nabankur Paul, learned Advocate, appears for the State. Referring to a show cause notice dated November 27, 2021 annexure P-2 at page 27 to the writ petition, the petitioners submit that the show caus…