High Court of Calcutta24 September 2026

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

For assesseeRemanded

WPA NO. 10299 OF 2026

The ruling in brief

Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration

Provisions considered

Section 29, read with section 30, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 10A, read with rule 21, 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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Related rulings

Gujarat High Court18 Sept 2026

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Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

The ruling in brief

Provisions considered

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis