The Calcutta High Court has permitted a revocation application of the applicant before a proper officer in a case of the cancellation of his Goods and Services Tax (GST) registration.
Due to the incorrect claim of the ITC in breach of Section 16 of the GST Act, 2017, the registration was cancelled. The court did not intervene with the cancellation order but kept the applicant’s right to seek revocation.
On July 29, 2025, the proper officer cancelled the GST registration of the applicant, Sk. Amir Chand. It has arrived after the SCN on April 3, 2025. It is alleged that the applicant had incorrectly claimed the ITC.
No response had been furnished before the notice. The cancellation order asked the applicant to approach the HC, asking for relief against the ineffective result, without a fair chance to present his case.
The counsel of the applicant said that the cancellation was not appropriate. It was mentioned that one of the applicant’s family members had been suffering from a serious ailment and as such, the applicant was not able to respond to the notice to the Show cause within the said time.
It also specified that such situations need to be acknowledged and that a chance must be granted to present records and explanations before the Proper Officer.
While the State authorities defended the cancellation. It was mentioned that the order was validly passed after the applicant lost the right to answer to the statutory notice.
Justice Om Narayan Rai said that u/s 30 of the GST Act, read with Rule 23 of the GST Rules, a registered person whose registration has been cancelled can apply for revocation before the Proper Officer.
Also Read: GST Reg Cancelled for 6-Month Default; Gauhati HC Grants Revival Opportunity
The Court stated that the applicant had approached the High Court after cancellation, within the period during which a revocation application could have been validly filed.
The court for the same held that while the writ petition itself shall not be entertained, the applicant must be provided a chance to submit a revocation application within 2 weeks.
The Proper Officer was instructed to consider the application as timely filed and to resolve it within four weeks, in full compliance with the law. Significantly, the Court made it clear that it did not address the merits of the GST ITC violation, thus leaving all matters to be decided by the Proper Officer.
| Case Title | Sk. Amir Chand vs The State of West Bengal |
| Case No. | WPA 17949 of 2025 |
| For the Petitioner | Mr Palash Majumdar, Mr Debabrata Das, Mr Souvik Guha, Mr Siddhartha Dasgupta, Mr Shiv Shankar Sharma |
| For the Respondents | Mr Tanoy Chakraborty, Ms Sumita Shaw, Mr Saptak Sanyal |
| Calcutta High Court | Read Order |
