Case Details
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Case Title: Debashish Das vs. Union of India & Ors.
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Court: Calcutta High Court
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Petition No.: WPA 30090 of 2024
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Category of Dispute: Cancellation and restoration of GST registration
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Date of Judgment: 31.01.2025
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Relevant Sections: Section 29 (cancellation of registration), Section 30 (revocation of cancellation) of the CGST Act, 2017; relevant CGST Rules relating to cancellation and restoration
Facts (Para 2 of judgment)
The petitioner’s GST registration was cancelled due to non-filing of returns. After the cancellation, the petitioner cleared all revenue dues and expressed willingness to pay any further liability indicated by the department. To support his case, he relied upon a previous Division Bench judgment dated 09.04.2024.
Questions (Para 2–3)
The central issue before the Court was whether cancellation of registration on account of non-filing of returns could be reversed if the taxpayer subsequently cleared all dues and sought restoration.
Observations (Para 3)
The Court observed that the petitioner had demonstrated bona fide conduct by clearing dues and undertaking to pay any further revenue and penalties. Relying on the precedent, the Court held that equity demanded giving the petitioner an opportunity to revive the registration, subject to compliance. The GST authority’s role was to facilitate restoration for a limited period to enable the taxpayer to discharge liabilities.
Judgment (Para 3–5)
The Calcutta High Court set aside the impugned orders of cancellation and directed the CGST/WBGST authorities to restore the petitioner’s registration and open the GST portal for 45 days. Within this period, the petitioner must pay all revenue dues and penalties as indicated by the department within 15 working days. If he fails, the department is free to block the portal again and cancel the registration. The writ was disposed of with no order as to costs.
Table: Cases Referred
| Case Referred | Court | Ratio/Outcome |
|---|---|---|
| Division Bench judgment dated 09.04.2024 (Hon’ble Chief Justice & Justice Hiranmay Bhattacharyya) | Calcutta High Court | Cancellation of registration for non-filing of returns may be restored if dues are paid and compliance ensured within permitted timeline. |
Between Fine Lines
For businesses, this ruling is a relief: GST registration once cancelled for non-filing of returns can still be restored if dues and penalties are cleared within the court-specified time. It emphasizes timely compliance but also offers a remedial window to revive business continuity.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
