Facts of the Case

M/s. Diamond Enterprise filed this writ petition aggrieved by the inaction of the Senior Joint Commissioner, Commercial Taxes, Medinipur Circle (respondent no. 4), in considering and disposing of its representation seeking revocation of the cancellation of its GST registration. The representation was originally filed on 3rd May 2023, with a follow-up on 22nd August 2023, but no decision had been communicated. At the hearing, an affidavit of service was filed, but none appeared for the effective respondent (respondent no. 4) despite service.

Issues Involved

  1. Whether the tax authority could be directed to decide the petitioner's pending representation for revocation of GST registration cancellation within a fixed time frame.

Petitioner's Arguments

  • The representation dated 22nd August 2023 seeking revocation of the GST registration cancellation remained undecided despite being filed months earlier.

Respondent's Arguments

  • None appeared on behalf of respondent no. 4 despite service, so no arguments were placed on record on behalf of the Department.

Court Order / Findings

  • The Court directed respondent no. 4 to consider and dispose of the petitioner's representation dated 22nd August 2023 (Annexure P-6), specifically intimating the petitioner of the outcome regarding revocation of cancellation of its GST registration.
  • The direction was to be complied with within two weeks from the date of communication of the order.

Important Clarification

This order does not decide whether the petitioner's GST registration should actually be restored — it only compels the tax authority to take a decision on the pending representation within a fixed timeline. Businesses facing similar inaction on revocation applications can use a writ petition to secure a time-bound decision, but the outcome of that decision (approval or rejection) is left entirely to the departmental authority.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / West Bengal Goods and Services Tax Act, 2017 — provisions on revocation of cancellation of registration
  • Constitution of India, Article 226

Decision – In Favour of

Disposed of with a direction favourable to the petitioner in a limited procedural sense — the authority was compelled to decide the representation within two weeks — but no view was expressed on whether the cancellation should actually be revoked.

Case Details

  • Court: High Court at Calcutta
  • Case Number: WPA 21081 of 2023
  • Coram: Justice Md. Nizamuddin
  • Date of Order: 05.09.2023

Link to Download the Order

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