In a recent case, the Calcutta High Court directed the Goods and Service Tax ( GST ) authority to restore the GST registration certificate on payment of default tax and filing of returns. Since, the appellants have filed the returns for the defaulted period, paid taxes along with interest and the court directed the authority to consider the same and restore the GST registration.
Intek Survey Engineering Consortium & Ors, the appellants are the writ petitioners and are aggrieved by the order passed by the Single Bench dated 10th April, 2024, declining to grant any interim order and directing affidavits to be filed.
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The writ petitioners have challenged the order passed by the authority cancelling the GST registration certificate of the appellants with effect from 1st January, 2019 on the ground that the appellants have not filed the returns for a period of six months.
The order of cancellation of registration was put to challenge before the statutory appellate authority, which appeal was dismissed as being time-barred. In such circumstances, the appellants have filed the writ petition.
The advocate appearing for the appellants submitted that the appellants have filed the returns for the defaulted period, paid taxes along with interest and prays that the authority may be directed to consider the same and restore the GST registration.
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Considering the peculiar facts and circumstances of the case,the division bench of Chief Justice T S Sivagnanam and Justice Hiranmay Bhattacharyya directed the appropriate authority of the respondents to consider as to whether the appellants have filed the returns, paid the taxes, interest, other charges and levies and if the same is complied with to the fullest satisfaction of the appropriate authority, the GST registration certificate of the appellants shall be restored.
The court disposed of the appeal and the connected application as well as the writ petition.
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