International Value Retail Pvt. Ltd. – 2021 (55) G.S.T.L. 258 (High Court-Kolkata)

Application for revocation of cancellation of registration restore when the business could not be started from the registered premises due to COVID outbreak.

Facts– The matter of dispute before The Hon’ble High Court is that petitioner has challenged the adjudication order of rejection of application for revocation of cancellation of its GST registration on the ground of petitioner not carrying his business from officially registered premises.

Held– In following the protocol and norms of COVID-19 temporarily petitioner was not carrying his business from the premises in question from officially registered premises and they were carrying business in question from home. Court direct the respondents concerned to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration of the petitioner under GST Act in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorized representative within four weeks from the date of communication of this order and also to consider the documents to be placed by the petitioner in support of its contention at the time of hearing.

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