Calcutta HC Orders Restoration of GST Registration, Allows assessee 45 Days to Settle Dues

 Chhabi Rani Kundu Vs Union of India & Ors. (Calcutta High Court)

The Calcutta High Court addressed a writ petition filed by Chhabi Rani Kundu, challenging the cancellation of her GST registration due to non-filing of returns. The petitioner argued that she had since paid all due revenue and expressed willingness to settle any remaining liabilities to reinstate her registration. The court acknowledged the petitioner’s submissions and the cited judgment, and rendered a directive addressed for  resolving the dispute.

In its order, the Calcutta High Court set aside the cancellation orders issued by the WBGST authority. The court advised the authority to restore the petitioner’s GST registration and open the online portal for 45 days. This period will allow the petitioner to pay any outstanding revenue, including penalties, as specified by the authority within 15 working days.

The court also stated  that if the petitioner failed to make the required payments within the allotted time, the GST authority would be permitted to re-block the portal and cancel the registration again.