Calcutta High Court Sets Aside GST Registration Rejection as Verification Was Done on Wrong Municipal Portal Despite Valid Business Registration Records

The Calcutta High Court has set aside an order rejecting a company's application for GST registration after observing that the GST authority had relied on the Kolkata Municipal Corporation portal, even though the company's trade licence had been issued by the Rishra Gram Panchayat in Hooghly district.

In its order dated 22 October 2026 in SKD Suppliers Private Limited v. The Superintendent, Central CGST, Rishra Division, Range-II & Anr., WPA 16380 of 2026, the Court directed the concerned GST authority to reconsider the company's representation, provide an opportunity of hearing, and pass a reasoned order within 30 working days.

Background of the Case

The petitioner, SKD Suppliers Private Limited, approached the Calcutta High Court challenging an order dated 15 June 2026 by which its application for GST registration had been rejected.

During the hearing, the petitioner's counsel referred to the company's certificate of incorporation issued by the Ministry of Corporate Affairs and its trade licence issued by the Rishra Gram Panchayat. The petitioner also relied on its registration on the Shilpa Sathi portal.

The GST registration application had been rejected on the ground that the company's details could not be found on the Kolkata Municipal Corporation portal and that the uploaded trade licence did not match the details available on that portal.

Petitioner's Arguments

The petitioner contended that the GST authority had failed to consider the issuing authority of the trade licence. Since the certificate of enlistment or trade licence had been issued by the Rishra Gram Panchayat, the relevant verification should have been undertaken through the appropriate Panchayat portal rather than the Kolkata Municipal Corporation portal.

The petitioner accordingly sought the quashing of the rejection order and a direction for the grant of GST registration.

The learned Government Pleader appearing for the State submitted that the authority could be directed to reconsider the petitioner's request in light of the averments made in the writ petition and the supporting documents annexed to it.

Findings of the Calcutta High Court

Hon'ble Justice Partha Sarathi Sen observed that the rejection order dated 15 June 2026 had been passed after the authority checked the Kolkata Municipal Corporation portal, whereas the materials on record showed that the petitioner had obtained its trade licence from the Rishra Gram Panchayat in Hooghly district.

The Court also noted that the company had been incorporated with the Ministry of Corporate Affairs and was registered on the Shilpa Sathi portal.

Considering these circumstances and the submissions made by the parties, the Court set aside the impugned rejection order and directed the authority to reconsider the matter.

Directions Issued by the Court

The Calcutta High Court issued the following directions:

1. Rejection order set aside: The order dated 15 June 2026 rejecting the petitioner's GST registration application was set aside.

2. Writ petition to be treated as representation: A copy of the writ petition was directed to be considered as a representation by the concerned GST authority.

3. Opportunity of hearing: The authority must provide a fair opportunity of hearing to the petitioner's authorised representative.

4. Reasoned order: The authority must pass a reasoned order in accordance with law and communicate it to the petitioner promptly after it is passed.

5. Time limit of 30 working days: The entire exercise must be completed within 30 working days from the date on which the server copy of the Court's order, along with a copy of the writ petition and all necessary annexures, is communicated to the authority.

6. Mandatory compliance: The Court expressly stated that the prescribed time limit was peremptory and mandatory.

The Court further permitted the petitioner's advocate-on-record to communicate the server copy of the order to the concerned authority, which was directed to act upon it.

GST Case Law SKD Suppliers Private Limited vs The Superintendent Central CGST

Citation-2026 TAXONATION 3186 (CALCUTTA)

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