The Calcutta excessive court docket has put aside the GST authority’s order cancelling the registration of an organization on the bottom that the agency was not working from the registered place on the time of investigation due to Covid-19.
The court docket directed the tax authorities to grant a listening to alternative to the petitioner, International Value Retail Pvt Ltd, to place all related paperwork and proof in assist of its submissions and move a reasoned order inside 4 weeks.
The firm had filed the petition following rejection of its software for revocation of GST registration.
The firm stated its software was rejected by ignoring the related supplies which established that on the time of inspection, the assessee was following a work-from-home (WFH) mannequin due to the nationwide pandemic and due to this fact was briefly unavailable at its registered place of enterprise.
Rajat Mohan, senior associate AMRG & Associates, stated within the digital age, companies have to be permitted to perform on “WFH” foundation and cancellation of GST registration on such grounds will stall the expansion of the Indian business.
“The Board (The Central Board of Indirect taxes and Customs) should come out with an austere round, mandating the tax officers not to cancel the registration of any taxpayer in the course of the pandemic interval in any other case than on fees of tax evasion,” he stated.