GST Registration Shall Not Be Cancelled For Non-Filing Of Returns If Taxpayer Is Not Found Adopting Dubious Process To Evade Tax: Calcutta High Court

In a significant ruling, the Calcutta High Court, under the Constitutional Writ Jurisdiction, has provided relief to Pranabesh Sarkar, the petitioner, by setting aside the cancellation of his registration under the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017. The order was delivered by Hon’ble Justice Raja Basu Chowdhury on 5th August 2024. Background of the Case The issue arose when…