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Doing WFH due to Covid no reason to cancel of GST registration: HC

Doing WFH due to Covid no reason to cancel of GST registration: HC

The Calcutta high court has set aside the GST authority's order cancelling the registration of a company on the ground that the firm 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.

The company said its application was rejected by ignoring the relevant materials which established that at the time of inspection, the assessee was following a work-from-home (WFH) model due to the nationwide pandemic and therefore was temporarily unavailable at its registered place of business.

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