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