Facts of the Case

Md. Yaqub Ansari's GST registration under the WBGST Act, 2017/CGST Act, 2017 was cancelled by an order dated May 22, 2024 passed by the Superintendent, Central CGST, Srirampur, on the ground of continuous failure to furnish returns for six months. Though the order was appealable, the petitioner approached the Calcutta High Court directly, relying on the Division Bench precedent of Subhankar Golder vs. Assistant Commissioner of State Tax, Serampore Charge, where the Court had permitted restoration of a similarly cancelled registration subject to the assessee filing all pending returns and clearing dues.

Issues Involved

  1. Whether a GST registration cancelled solely for continuous non-filing of returns — with no allegation of fraud or other mischief — can be restored by the High Court in writ jurisdiction despite the availability of an appeal.
  2. Whether the conditions laid down in Subhankar Golder for restoration (filing all pending returns, payment of tax, interest, penalty, fine and late fees) should be applied here as well.

Petitioner's Arguments

  • Although the cancellation order was technically appealable, the Court has consistently entertained writ petitions in such matters and allowed restoration of registration on payment of dues, as demonstrated by the Division Bench ruling in Subhankar Golder vs. Assistant Commissioner of State Tax, Serampore Charge (MAT 639 of 2024).
  • The petitioner sought one more opportunity to correct the default by filing all pending returns and clearing the tax, interest, penalty, fine and late fees due.

Respondent's Arguments

  • The respondent authorities appeared through counsel but the order does not record any serious opposition to the relief sought, given the settled nature of similar cases before the Court.

Court Order / Findings

  • The Court found that there was no allegation of fraud or other mischief against the petitioner, and that the cancellation arose only from continuous default in filing returns for six months.
  • The Court held that restoring the registration, subject to the petitioner filing all pending returns and paying tax, interest, penalty, late fees and fine, would not prejudice revenue and would in fact enable the petitioner to resume business, and accordingly granted this one further opportunity.
  • It was ordered that on compliance within four weeks, the cancellation order dated May 22, 2024 would be treated as having been set aside; failing compliance, the writ petition would stand automatically dismissed, and the Department was directed to activate the petitioner's portal access within a week to enable compliance.

Important Clarification

  • GST registration cancelled purely for continuous non-filing of returns (absent any fraud) is regularly restored by the Calcutta High Court in writ jurisdiction, conditional on the assessee filing all overdue returns and clearing tax, interest, penalty, late fee and fine within a stipulated period, since this serves revenue interests by returning a defaulter to the compliance net.
  • Courts often direct the Department to actively re-enable portal access for the petitioner so that the conditional restoration can practically be complied with, rather than leaving the assessee unable to file returns even after being granted the opportunity.

Sections Involved

  • WBGST Act, 2017 / CGST Act, 2017 — governing registration cancellation provisions for continuous non-filing of returns.
  • Section 30, CGST Act, 2017 — revocation of cancellation of registration, the substantive relief ultimately granted here in modified form.

Decision – In Favour of

The decision is in favour of the assessee (Md. Yaqub Ansari), conditional on compliance within four weeks. The cancellation order was effectively set aside upon the petitioner filing all pending returns and clearing dues.

Case Details

High Court at Calcutta; WPA 23474 of 2025; Coram: Hon'ble Mr. Justice Om Narayan Rai; Order dated 15.12.2025.

Link to Download the Order

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