The Calcutta High Court permitted an applicant to seek revocation of his cancelled GST registration, reaffirming statutory remedies. Justice Om Narayan Rai cited Section 30 of the GST Act read with Rule 23, enabling applications before the Proper Officer.
Today, On 6th September, the Supreme Court dismissed a PIL seeking enforcement of a compliance rating mechanism under the CGST law, stating that such matters are within the purview of legislative decisions. The mechanism assesses businesses’ adherence to tax regulations. The court emphasized that PILs should be reserved for pressing concerns involving public interest and fundamental rights.
