Facts of the Case

Bhola Prasad Barui's GST registration was cancelled by an order dated 26.08.2025 on the ground that it had been obtained by fraud, wilful misstatement or suppression of facts, based on an inspection where GST authorities could not locate the petitioner at the registered place of business. The petitioner explained that he had relocated his place of business, which could account for the failed inspection, and contended the authorities ought to have conducted a fresh visit at the new location rather than cancelling the registration outright. He approached the Calcutta High Court under Article 226.

Issues Involved

  1. Whether a writ court should entertain a challenge to a GST registration cancellation alleged to be based on fraud, where an efficacious alternative remedy exists under Section 30 of the GST Act.
  2. Whether, notwithstanding the availability of alternative remedy, some interim protection should be extended given the petitioner's explanation that he was not, in fact, untraceable but had simply relocated.

Petitioner's Arguments

  • The petitioner submitted the cancellation order was passed without considering the actual factual position, since his non-availability at inspection was attributable to relocation of his business, not fraud, and that the authorities should have conducted a fresh visit and restored registration instead of cancelling it.

Respondent's Arguments

  • The State's counsel submitted the petitioner has an equally efficacious alternative remedy before the proper officer under Section 30 of the WBGST/CGST Act, 2017, and that the writ court should not entertain the petition.

Court Order / Findings

  • The Court held the case did not involve any jurisdictional error or fall within the recognised exceptions that would justify writ jurisdiction despite an available alternative remedy, and accordingly declined to entertain the writ petition.
  • However, since the petitioner had approached the Court within what would have been the condonable period for seeking revocation, the Court directed that if the petitioner files a revocation application before the proper officer within one week, it shall be treated as filed within time and considered on merits, with an opportunity of hearing.
  • The Court clarified this direction is not a mandate to revoke the cancellation — the proper officer remains free to decide the revocation application independently, strictly in accordance with law.

Important Clarification

  • Even where a writ court declines to interfere with a GST registration cancellation on the ground of alternative remedy under Section 30, it may still preserve the taxpayer's ability to be heard on merits by directing that a revocation application filed within a short window (here, one week) be treated as timely — without pronouncing on the correctness of the fraud allegation itself.

Sections Involved

  • Section 30, West Bengal Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 – revocation of cancellation of registration, held to be the efficacious alternative remedy.
  • Section 29, Central Goods and Services Tax Act, 2017 – cancellation of registration, including for fraud, wilful misstatement or suppression of facts.

Decision – In Favour of

Writ petition not entertained, but disposed of with a limited protective direction; a partial, procedural benefit to the Assessee without any finding on the merits of the fraud allegation.

Case Details

  • Court: High Court at Calcutta, Constitutional Writ Jurisdiction (Appellate Side)
  • Case No.: WPA 27807 of 2025
  • Coram: Justice Om Narayan Rai
  • Date of Order: 06.01.2026

Link to Download the Order

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