Mohammad Javed Vs Union of India & Ors
Date: February 10, 2026
Subject Matter
Restoration of GST Registration Permitted on Payment of Outstanding Dues and Filing Returns
Summary
The Calcutta High Court allowed the writ petition, setting aside the cancellation of the petitioner's GST registration. The Court held that registration cancelled solely for non-filing of returns, and without allegations of fraudulent activity, shoul…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Heard Mr. Bhattacharya, learned appearing for the petitioner and Mr. Kundalia, learned senior Advocate appearing for the respondent CGST Authorities. 2. This writ petition takes exception to an order dated January 30, 2025 whereby the petitioner’s registration under the CGST Act, 2017/WBGST ACT, 2017 (hereafter „ the said Act of 2017′) has…