Facts:

• In the case of International Value Retail Private Limited vs. Union of India & Ors. (WPA 11147 of 2020), a show cause notice along with the adjudication order was issued by the Department cancelling the registration for not carrying out the business from the registered premises.
• The assessee has filed the petition following rejection of its application for revocation of GST registration.
• The assessee stated that its application was rejected by ignoring the relevant materials which established that at the time of inspection, the assessee was operating under the work from home model due to the ongoing pandemic and therefore was temporarily unavailable at its registered place of business.

Held:

• Considering the facts of the case the impugned order dated 9th November, 2020 by which the department has rejected the assesses application for revocation of cancellation of its GST registration was rejected.
• The department was then directed to dispose of the assesses application for revocation of cancellation of its registration in accordance with law and by passing a reasoned and speaking order after giving opportunity of being heard to the assessee 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.
• Accordingly, the order of the appellate authority dated 14th December, 2020 stands set aside.