In a recent case, the Calcutta High Court has directed the Goods and Service Tax (GST) authority to give one more chance to comply with the procedure mentioned under Central Goods and Service Tax ( CGST ) Act, 2017 while changing the place of Business. It was found that the GST registration cancellation order mentioned the wrong place of business due to non compliance of procedure mentioned under the Act.
Shantanu Dey, the appellant challenged an order passed by the Single Bench declining to grant any interim order and direction has been issued to file the affidavits.The writ petition and this appeal are taken up together and are disposed of by this common judgement and order.
The appellant challenged the order passed by the appellate authority affirming the order passed by the original authority cancelling the appellant’s registration under the GST Act on the ground that the appellant was not carrying on business in the place mentioned in the registration certificate.
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The appellate authority in the order has referred to the provisions of section 28(1) of the WBGST Act, 2017 as well as Rule 19(1) of the WBGST Rules 2017 and set out the procedure, which has to be followed by the registered taxpayer in the event of change of place of business or an additional place of business.
Considering the fact that the registration of the appellant was granted several years back, the division bench of Chief Justice T S Sivagnanam and Justice Hiranmay Bhattacharyya
viewed that one more opportunity can be granted to the appellant to go before the original authority viz., the Assistant Commissioner, State Tax, Government of West Bengal, Serampore Charge and file the appropriate application in the appropriate form along with all supportive documents.
Further held that if the same is filed, the original authority viz., the Assistant Commissioner shall consider the said application and decide the same on merits uninfluenced by any observation made by the appellate authority in the earlier order.
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