DINESH BISWAS

Vs.

THE STATE OF WEST BENGAL & ORS. 

WPA 1737 of 2025

 HIGH COURT: Calcutta

DATED: 02.09.2025

Citation: 2025 Taxo.online 2208

Cancellation of GST registration for procedural lapses is curable; writ court may order restoration despite expiry of appeal period, subject to compliance with filing of returns and payment of dues.

Cancellation of registration – Failure to furnish returns under Section 29(2)(c) of CGST Act, 2017 – No reply filed – No appeal preferred – Petitioner willing to comply with all procedural requirements – Court held procedural irregularities leading to cancellation are curable -Substantive justice cannot be denied for non-compliance with formalities – Cancellation of registration not beneficial either to assessee or to revenue on contrary restoration would generate revenue to State – Writ petition maintainable since appeal period expired

Held: Writ petition disposed – Order set aside – Petitioner to file returns alongwith tax, interest, fine and penalty within four weeks.

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