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.