Quashed GST registration cancellation order and directed Department to consider the case afresh
The current petition has been filed by International Value Retail Private Limited (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.
FULL TEXT OF THE HIGH COURT JUDGMENT
In this matter, petitioner has challenged inter alia impugned show-cause notice and subsequent final impugned adjudication order of rejection of application of the petitioner dated 29th September, 2020 for revocation of cancellation of its GST registration on the ground that the same is perverse and is in disregard to and non-consideration of the relevant material documents/records in support of the case of the petitioner that principal place of business of the petitioner and which was carried out in the official registered premises in question and only due to extraordinary compelling circumstances of Covid- 19 and 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.
Considering this fact of the case I am inclined to set aside the impugned order dated 9th November, 2020 being Annexure P-6 to the writ petition by which the respondent concerned has rejected the petitioner’s application for revocation of cancellation of its GST registration and I 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. Petitioner submits that it intends to carry the business in question from new premises but since that is not the subject-matter of this writ petition I am not inclined to make any comment on that and it is up to the petitioner to act in accordance with law in that regard. As a consequence of remand, the order of the appellate authority dated 14th December, 2020 also stands set aside.
It is recorded that this Court has not gone into the merit of the petitioner’s application for revocation of cancellation in question.
WPA 11147 of 2020 is disposed of.
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