Quashed registration cancellation order and directed Department to consider the case afresh


In International Value Retail Private Limited v. Union of India and Ors. [WPA 11147 of 2020 dated September 10, 2021], the current petition has been filed by International Value Retail Private Limited (“the Petitioner”) challenging the Show Cause Notice (“SCN”) and final Adjudication Order of Rejection dated September 29, 2020 (“Impugned order”) which rejected the application of the Petitioner for revocation of cancellation of its Goods and Services Tax (“GST”) registration.

The Impugned order is being challenged on the ground that the same is perverse and also there has been non consideration of relevant documents of the Petitioner regarding the Petitioner’s principal place of business and it was only due to the extraordinary circumstances of Covid-19, it was for a temporary period that the Petitioner was not carrying his business from officially registered premises but was carrying business operations from home.

The Hon’ble Calcutta High Court quashed the Impugned order by directing the Department to consider the case of the Petitioner afresh. Further, it directed the Department to dispose the Petitioner’s application for revocation of cancellation of its GST Registration in accordance with law and giving the Petitioner a hearing opportunity within four weeks from the date of communication of the current order.

Also ordered the Department to consider the documents placed by the Petitioner in support of the contentions put forth during the time of fresh hearing. Observed that this Hon’ble High Court is not inclined to make any comment with regards to carrying of Petitioner’s business from the new premises since it is not the subject matter of the current writ petition.

Online GST Course by Bimal Jain

Recorded: Certified Advanced GST Course

Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.

For Registration:- https://cutt.ly/hxjl5Cu

Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)

Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)

For Registration:- https://cutt.ly/pvw7mzl

For more details, Call: +91-8076563802, E-mail: intern@a2ztaxcorp.com, Web: www.a2ztaxcorp.in

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.