02.07.2026 sayandeep Sl. No. ADSL 01 Ct. No. 03 WPA 6138 of 2026 Kallol Ghosh Vs. The Union of India & ors. Ms. Sweta Mukherjee Ms. Sakshi Bagaria Ms. Sarmistha Dutta …. for the petitioner Mr. Vipul Kundalia, Sr. adv. Mr. Anurag Roy Mr. Anindya Karan ….. for the CGST authorities 1. This matter was mentioned and has accordingly been listed. An objection has, however, been raised by the learned senior advocate representing the respondents that the matter is not urgent and as such should not be taken up for consideration by this Court. 2. By the writ petition, the petitioner seeks to challenge the order cancelling the registration of the petitioner dated 9th July, 2025. I find that the writ petition has been filed on 12th March, 2026. In this context, it may be relevant to note that the petitioner at this stage, has approached this Court, inter alia, contending that the petitioner is interested to continue with the business operations. From a perusal of the materials on record, it would transpire that the petitioner was served with a show cause on 24th May, 2025 as to why the WPA 6138 of 2026 petitioner’s registration shall not be cancelled for reasons of the petitioner not furnishing the returns under Section 39 of the CGST Act, 2017. The show cause further proceeds to direct the petitioner to appear before the jurisdictional officer on 20th June, 2025 and explain the circumstances relating to non-filing of the returns. 3. Records would also reveal that the order of cancellation of registration was passed inasmuch as no reply to the show-cause notice was submitted. The petitioner, however, in the writ petition has explained that the petitioner being ignorant about the statutory compliance and being dependent on the consultant, and since the consultant had failed to file the compliance due to his wife’s illness, in timely manner, had suffered the consequences. Considering the socio-economic scenario and computer literacy of this country, the explanation appears to be plausible. 4. On the issue of urgency involved in the matter, I find that the petitioner has approached this Court with the intent to carry on business. It is not in dispute that the registration of the petitioner was cancelled only on the ground of non-filing of return and not on the ground that the petitioner was attempting to evade tax. It WPA 6138 of 2026 is also not in dispute that unless the petitioner is in a position to get himself registered, the petitioner cannot do business following which no revenue can be generated for the State. In my view, non realization of revenue for the State is enough ground for the Court to take up such matter on urgent basis. 5. Taking note of the peculiar facts and that the suspension/revocation of registration would be counter productive and works against the interest of revenue since the petitioner in such case would not be able to carry out business in a sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on business. 6. Having regard thereto, I proposed to set aside the order dated 9th July, 2025 subject to condition that the petitioner files the returns for the entire period of default and pays requisite amount of tax, interest, penalty and fine as may be applicable. 7. It is made clear that that if the petitioner complies with the conditions noted hereinabove within 4 weeks from date of receipt of the server copy of the order, the WPA 6138 of 2026 petitioner’s registration under the said Act shall be restored by the jurisdictional officer. However, if the petitioner fails to comply with the direction as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 8. For the purpose of compliance of the above direction, the respondents are directed to activate the petitioner’s portal and log in credentials within one week from date so that the petitioner can file its returns, pay requisite amount of tax, interest, fine and penalty. 9. With the above observations and directions, the writ petition is disposed of. (Raja Basu Chowdhury, J.)