HC: WFH due to Covid no ground for cancellation of GST registration
The Calcutta high court has set aside the GST authority’s order of cancelling registration of a company on the ground that the company was not operating from the registered place at the time of investigation due to Covid-19. The court directed the tax authorities to grant a hearing opportunity to the petitioner — International Value Retail Pvt Ltd — to place all relevant documents and evidence in support of its submissions and pass a reasoned order within four weeks. The company had filed the petition following rejection of its application for revocation of GST registration.