Shantanu Dey Vs Assistant Commissioner of State Tax
Date: July 2, 2024
Subject Matter
Reinstatement Opportunity for GST Registration: Appellant Granted Another Chance to Comply with Procedural Necessities
Summary
The appellant has appealed against an order from a Single Bench of the court, which did not grant an interim order and instructed the filing of affidavits. The appeal addresses the cancellation of the appellant's GST registration by the appellate authority due to the claim that the appellant was not conducting business at the registered address. The appellate authority cited non-compliance with the requirements specified in Section 28(1) of the WBGST Act and Rule 19(1) of the WBGST Rules. The court, recognizing that the registration was granted a long time ago, decided to give the appellant another chance to submit the necessary application and documentation to the original authority. The court directed that this application be considered on its merits without any prejudice from prior decisions. The appeal was thus disposed of with instructions for compliance within three weeks of the application submission.
1. The appellant has filed this appeal challenging an order passed by the learned Single Bench dated 2nd April, 2024 in W.P.A. 7480 of 2024 declining to grant any interim order and direction has been issued to file the affidavits.
2. With the consent of the learned advocates on either side, the writ petition and this appeal are taken up together and are disposed of by this common judgment and order.
3. 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.
4. 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.
5. Admittedly, the appellant did not comply with the said procedure. Considering the fact that the registration of the appellant was granted several years back, this Court is of the view 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. 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.
6. The above directions be complied with within a period of three weeks from the date on which the application is filed in full form.
7. With the aforesaid directions, the appeal and the connected application are disposed of.
8. No costs.