C o u r t N . 2 2 S l 1 5 1 / C L SL-5 01.10.2026 Court No.654 [Bench ID-266460] (AD) (Disposed of) In the High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side WPA 21998 of 2026 Rajesh Mishra Vs. Assistant Commissioner of State Tax, Postabazar and Burtola Charge & Ors. Mr. Akshat Agarwal, Advocate Ms. Tanima Ghosh, Advocate Mr. Rituraj Chakraborty, Advocate … for the petitioner Ms. Manasi Mukherjee, Advocate Mr. Bijitesh Mukherjee, Advocate … for the State respondent 1. Affidavit of service filed in Court be taken on record. 2. The registration of the petitioner under GST has been cancelled by an order dated 15th May, 2025. Prior to such cancellation, the petitioner was issued a show cause notice on 30th April, 2025. Admittedly, the petitioner was given six days time to file his reply to the said show cause. The petitioner could not file such reply within a stipulated time period. 3. It appears from the order of cancellation that the petitioner was not found to carry on any business at the premises when the same was visited by the Anti Evasion Branch, CGST & CX, Kolkata North Commissionerate. 2 4. Against the said order of cancellation, the petitioner preferred an appeal. 5. The said appeal was rejected by an order dated 13th July, 2026. 6. It appears that the ground for rejection was that the petitioner was not found to carry on any business from the address at the time the same was visited by the authorities. 7. The only prayer of the petitioner in the writ petition is that he be given a chance to reply to the show cause notice given by the authorities on 30th April, 2025 which is Annexure P-1 to the writ petition. 8. The petitioner is thus allowed seven days time to reply to the show cause notice dated 30th April, 2025. 9. The order of cancellation dated 15th May, 2025 and the appellate order dated 13th July, 2026 are set aside. 10. The respondents shall pass a reasoned order within a period of six weeks from date and after giving the petitioner an opportunity of hearing and considering the petitioner’s reply. 11. The learned Advocate for the State respondent appears and strongly opposes the prayer of the petitioner. 12. After considering such objection, the instant order 3 is being passed. 13. With such observations, WPA 21998 of 2026 is disposed of without any order as to costs. (Aryak Dutt, J.) ABHIJIT DAS Digitally signed by ABHIJIT DAS Date: 2026.10.01 17:42:29 +05'30'