High Court of Calcutta8 September 2026

Chandan Kumar Giri v. State of West Bengal

WPA NO. 23778 OF 2026

The ruling in brief

Where petitioner's portal access was blocked denying filing of GSTR-1 due to registration-related anomalies following field inspection and ongoing proceedings, petitioner was directed to file a comprehensive representation to rebut allegations, with restoration of portal access allowed if petitioner was found bona fide upon documentary verification after hearing, matter remanded for administrative decision without adjudication on merits

Provisions considered

Section 37, read with section 146, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 59 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Chandan Kumar Giri v. State of West Bengal

The ruling in brief

Provisions considered

Chandan Kumar Giri v. State of West Bengal

The ruling in brief

Provisions considered

Read the full analysis

Ashutosh Bandyopadhay v. Union of India

Assistant Commissioner of CGST & Central Excise v. Akshaya Building Solution

Office of Principal Commissioner GST and Central Excise v. R. Chandrashekar

Read the full analysis