Subhendu Dutta Vs Union of India & Ors
Date: July 23, 2026
Subject Matter
GST Registration Cancellation for Non-filing of Returns Set Aside with Opportunity to Comply
Summary
The High Court has set aside an order dated May 24, 2024, cancelling the petitioner's GST registration. The Court ruled that an opportunity must be granted to the petitioner to remedy the breach of non-filing of consecutive six months' returns, in li…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This application under Article 226 of the Constitution of India is directed against an order dated May 24, 2024 passed by the Superintendent, Jalpaiguri cancelling the registration of the petitioner. After going through the impugned order this Court finds that the registration of the petitioner was cancelled on the ground that the petitioner f…