Calcutta HC Directs GST Department to Restore GST Registration Within 7 Days

Calcutta HC Directs GST Department to Restore GST Registration Within 7 Days The Calcutta High Court in the matter of Latika Ghosh V/S Assistant Commissioner, has allowed the writ petition against the order of GST Department to cancel GST registration due to non-filing of returns held that the registration must be revived in 7 days The bench held that “we can safely hold the cancellation of the registration passed by the Central Authorities is in violation of Principles of Natural Justice and liable to set aside." “From the e-mail communication sent, it is not clear whether it is the state authorities or the central authorities. In any event, we are convinced that the exercise of jurisdiction of any of the authorities is arbitrary and there is violation of principles of natural justice and the orders are devoid of reasons which would render unsustainable in the eyes of law.” The Judgement was made by Hon'ble Mr. T. S. Sivagnanam and Hon'ble Mr. Hiranmay Bhattacharyya The Petitioner i.e. Latika Ghosh was represented by Advocates Mrs. Rita Mukherjee, Mr. Himangshu Kr. Ray, Mr. Y. Sundariya and the Respondent i.e. Assistant Commissioner was represented by Advocates Mr. A. Ray, Mr. S. Mukherjee and Mr. Debasish Ghosh To Read Judgement Download PDF Given Below: