Application of mind should be there on the part of the Revenue Department while cancelling the GST registration
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in the matter of Monirul Islam v. State of West Bengal & Ors. [M.A.T. No.2051 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023]set aside the auto-generated order of cancellation of Goods and Service Tax ("GST") Registration of the assessee, on the grounds that there was a mistake on the part of the Revenue Department in passing the order. Held that, there should be application of mind by the Revenue Department while passing such orders, be it physical or auto-generated. Directed the assessee to pay all his dues and directed the Revenue Department to restore the GST Registration of the assessee in accordance with law
Citation :
M.A.T. No.2051 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023
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Bimal Jain
Published in GST
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