Subhendu Dutta v. Union of India
In favour of the assessee
The ruling in brief
Subhendu Dutta obtained conditional relief from the Calcutta High Court (24 July 2026, WPA No. 1144 of 2026) where GST registration was cancelled solely for six consecutive months of non-filing of returns, without allegation of fake invoice or evasion. The petitioner explained delay in approaching the Court due to attempts at departmental resolution. Under Sections 29 and 30, the Court held cancellation could be set aside if the petitioner filed all pending returns and paid tax, interest, fine, penalty and late fees within six weeks from the order, failing which the writ relief would not endure. Outcome: in favour of the assessee on compliance. Illustrates writ courts balancing past default with belated but genuine compliance undertakings rather than leaving taxpayers permanently deregistered. Not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.29 — Cancellation or suspension of GST registration.
- CGST S.30 — Revocation of cancellation of registration.
Source documents
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