Good News: Calcutta High Court Grants Relief in Revocation of Cancelled GST Registration of Taxpayer Who Was Not Able to Carry-Out Business Activities Due to COVID Norms

Good News: Calcutta High Court Grants Relief in Revocation of Cancelled GST Registration of Taxpayer Who Was Not Able to Carry-Out Business Activities Due to COVID Norms

Calcutta High Court has recently given a judgement in which the court has set aside the order issued by the GST department for rejection of application for revocation of cancelled GST registration which was filed by a taxpayer who was not able to carry-out business activities due to COVID norms.

The court has also directed the GST department to accept fresh revocation application from the taxpayer in accordance with law.

“Departmental officers are duty-bound to examine the ground realities before bringing the businesses to a halt, else it will be a regressive step for the Indian entrepreneurs,” said Rajat Mohan, senior partner at AMRG Associates.

 

 

Dhanraj Sharma

Dhanraj Sharma is CEO of Tax Concept. He is on a Mission to Educate and Empower 10,000+ Professionals across the Country.

    2 thoughts on “Good News: Calcutta High Court Grants Relief in Revocation of Cancelled GST Registration of Taxpayer Who Was Not Able to Carry-Out Business Activities Due to COVID Norms

    1. Very effective judgement. Often GST officials takes the law with their purpose. Now Markets can take some relief for revocation of cancellation matters.

    2. Very often the executives show their high handedness because of their posts paying least towards the laws and the ground realities. They then are blind towards the implementation of the rules in the Rulebook and become more than the Honourable Justices considering everyone coming before them are wrongdoers or accused or criminals forgetting that they are at the wrong footings without giving natural justice to the persons by their ignorance of the judicious implementation of provisions which are conferred upon them by the State for their position.
      The general public then have to run to the abode of Justice for the relief.

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