High Court of Calcutta24 July 2026

Subhendu Dutta v. Union of India

For assessee

WPA NO. 1144 OF 2026

The ruling in brief

Where registration was cancelled solely for non-filing of returns for six consecutive months and delay in seeking writ was explained, cancellation was to be set aside on condition that petitioner files all pending returns and pays due tax, interest, fine, penalty and late fees within six weeks

Provisions considered

Section 29, read with section 30, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

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

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Related rulings

Calcutta High Court24 Sept 2026

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Subhendu Dutta v. Union of India

The ruling in brief

Provisions considered

Subhendu Dutta v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Read the full analysis