Sk. Amir Chand Vs State of West Bengal & Ors
Date: January 19, 2026
Subject Matter
Registration Cancellation: Petitioner Directed to File Revocation Application
Summary
The High Court did not entertain a writ petition challenging the cancellation of GST registration. Instead, it granted the petitioner liberty to file an application for revocation of the cancellation under Section 30 of the GST Act, 2017, due to the petitioner approaching the court within the permissible period for such an application.
Summary of Facts and Dispute:
- Impugned Action: The Proper Officer cancelled the petitioner's GST registration on July 29, 2025, after the petitioner failed to respond to a show-cause notice dated April 3, 2025, concerning alleged Input Tax Credit (ITC) violations.
- Petitioner's Argument: The petitioner argued that they could not reply to the show-cause notice in time due to a serious ailment suffered by a family member and sought an opportunity to present their case for revoking the cancellation.
- Core Question of Law: Whether the order cancelling the petitioner's GST registration should be set aside and the petitioner granted an opportunity to present their case, considering the reasons for their non-response.
Key Legal Issues & Findings:
Procedure for Revocation of GST Registration
The Court acknowledged the statutory mechanism available for revoking cancelled registrations.
- Statutory Provision: A registered person whose registration is cancelled by the Proper Officer can seek revocation by filing an appropriate application under Section 30 of the GST Act, 2017, read with Rule 23 of the Rules.
- Timeliness of Approach: The Court noted that the petitioner approached the High Court immediately after the cancellation order was passed, falling within the period during which a revocation application could have been validly filed with the Proper Officer.
Ruling:
- Outcome: The writ petition challenging the cancellation of GST registration was not entertained.
- Directions: The petitioner is granted liberty to approach the Proper Officer with an appropriate application for revocation of the cancellation within two weeks. The Proper Officer shall consider and dispose of this application within four weeks, treating it as filed within time and granting an opportunity of hearing.
- Liberty: The Proper Officer is granted the liberty to take an independent decision on the merits of the revocation application, in accordance with the law, as the Court has not delved into the case's merits.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Affidavit of serviced filed today in Court is taken on record.
2. This writ petition has been filed assailing an order dated July 29, 2025 passed by the Proper Officer thereby cancelling the petitioners’ registration under the GST Act, 2017 (hereafter the said Act of 2017).
3. The petitioner was initially issued a notice dated April 3, 2025 thereby calling upon the petitioner to show cause as to why should the petitioner’s registration not be cancelled for the reason that the petitioner had availed Input Tax Credit (ITC) in violation of the provisions of Section 16 of the said Act of 2017 or the Rules made thereunder.
4. The petitioner did not reply to the said notice to show cause. Since, the petitioner did not respond to the show-cause notice, the order impugned was passed cancelling the petitioner’s registration. Hence, the present writ petition.
5. Learned advocate appearing for the petitioner submits that one of the family members of the petitioner had been suffering from serious ailment and as such, the petitioner was unable to respond to the notice to show cause within time.
6. It is submitted that the petitioner should be afforded an opportunity of presenting its case before the Proper Officer so that the cancellation of the petitioner’s registration could be revoked.
7. Sanyal, learned advocate appearing for the respondent State GST Authorities submits that the order impugned has been rightly passed and the same should not be interfered with.
8. Heard learned advocates appearing for the respective parties and considered the material on record.
9. A registered person, whose registration is cancelled by the Proper Officer, can get the registration revoked by approaching the Proper Officer with appropriate application under Section 30 of the said Act of 2017 read with Rule 23 of the Rules.
10. It is noticed that the petitioner has approached this Court immediately upon the order of cancellation of the petitioner’s registration being passed. In such view of the matter while this writ petition is not entertained, the petitioner is granted liberty to approach the Proper Officer, who has passed the order of cancellation of the petitioner’s registration with an appropriate application for revocation of the cancellation within two weeks from date.
11. If the petitioner files an application for revocation of cancellation of registration before the Proper Officer within two seeks from date, the Proper Officer shall consider and dispose of the same, within a period of four weeks from the date of filing of the application for revocation of cancellation of the petitioner’s registration by the petitioner, strictly in accordance with law, by treating the petitioner’s application for revocation as having been filed within time.
12. It is clarified that this order is being passed since the petitioner has approached this Court within the period within which application for revocation of cancellation of registration could have been validly filed by the petitioner before the Proper Officer.
13. Needless to mention that the Proper Officer shall grant an opportunity of hearing to the petitioner while considering the petitioner’s application for revocation (if filed in terms of this order) and shall take an independent decision, in accordance with law.
14. It is clarified that this Court has not gone into the merit of this Case and all points are left open to be decided by the Proper Officer, in accordance with law.
15. With the aforesaid observations, WPA 17949 of 2025 stands disposed of. No costs.
16. Urgent certified photocopy of this order, if applied for, be supplied as expeditiously as possible.