Dismissal of writ petition filed against the order of cancellation would not cause prejudice to the Registered Person applying for fresh registration

Last updated: 27 January 2024

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Quick Summary

The Calcutta High Court has ruled that if a Goods and Services Tax (GST) registration is cancelled because it was obtained using forged documents, the dismissal of any appeal against this cancellation will not prevent the individual from applying for a fresh GST registration. This means that even if a previous registration was fraudulent, a new application with authentic documentation can still be considered.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Suresh Kumar Chaudhary v. Assistant Commissioner [MAT No. 2012 of 2023 dated January 9, 2024] dismissed the writ petition filed by the Registered Person for revocation of GST registration as the Registration was obtained based on forged documents. However, the Hon'ble High Court clarified that the dismissal of the appeal and writ petition filed against the order of cancellation of registration in the aforesaid scenario, would not cause prejudice to the Registered Person applying for fresh registration with genuine documents.

Citation :
MAT No. 2012 of 2023 dated January 9, 2024

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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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