Cancellation of GST Registration without Giving Opportunity to Respond: Calcutta HC Directs to apply for Revocation u/s 30 of CGST Act [Read Order]

The Calcutta High Court directed to apply for revocation under section 30 of the Central Goods and Service Tax (CGST) Act, 2017 against the cancellation of the Goods and Service Tax (GST) made without giving an opportunity to respond to the same.

Ranjeet Kumar Poddar, the petitioner challenged the order dated 6th September, 2024 whereby the petitioner’s registration under the Central/West Bengal Goods and Services Tax Act, 2017 (“said Act”) has been cancelled. The petitioner complains that without giving appropriate opportunity of hearing to the petitioner and without giving the petitioner an opportunity to respond to the show cause, the aforesaid order has been passed.

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Mr. Gupta, advocate appearing in support of the instant writ petition submitted that the order challenging the registration has been passed de hors the grounds on which the show cause notice had been issued. Mr. Banerjee,  advocate appearing on behalf of the respondent CGST authority by drawing attention of the Court to the provisions of Section 30 of the said Act submitted that the statute recognizes a right of a registered person to apply for revocation of cancellation of registration. In this case, no application for revocation of cancellation of registration has been filed.

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It was observed that the petitioner’s principal grievance is that the petitioner has been denied an opportunity to appropriately respond to the show cause, however, although the order of cancellation of registration had been passed on 6th September, 2024, the instant writ petition has been filed on 3rd December, 2024.

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 Further taking note of the fact that the Act provides for an appropriate remedy in the form of applying for revocation of cancellation of registration as provided under Section 30 of the said Act, a single bench of Justice Raja Basu Chowdhury held that the petitioner should approach the authorities by filing an appropriate application for revocation of cancellation of registration.

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Further held that “ If such application is filed within a period of two weeks from date, the authorities shall, having regard to the peculiar facts of this case hear out and dispose of such application on merits, as expeditiously as possible, preferably within a period of three weeks from the date of filing of such application after giving an opportunity of hearing to the petitioner, by passing a reasoned order.”

To Read the full text of the Order CLICK HERE

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