Application of mind should be there on the part of the Revenue Department while cancelling the GST registration

Last updated: 28 January 2023

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Quick Summary

The Calcutta High Court has ruled that the Revenue Department must apply its mind when cancelling GST registrations, even if the order is system-generated. In a case involving Monirul Islam, the court set aside a cancellation order because the department mistakenly claimed no reply was filed. The court directed the department to restore the registration and the assessee to pay all outstanding dues.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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