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INTERNATIONAL VALUE RETAIL PRIVATE LIMITED vs. UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Tarun Gulati
Kishore Kunal
Tanmoy Chakraborty
Res. Counsel
Abhradip Maity
A. Ray
S. Mukherjee

Petitioner / Applicant

INTERNATIONAL VALUE RETAIL PRIVATE LIMITED
Respondent UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Sep 10, 2021
Order No.

WPA 11147 of 2020

Citation

2021(9) TAXREPLY 4728
Original Order
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ORDER

Heard both the parties. In this matter, petitioner has challenged inter alia impugned show-cause notice and subsequent final impugned adjudication order of rejection of application of the petitioner dated 29th September, 2020 for revocation of cancellation of its GST registration on the ground that the same is perverse and is in disregard to and non-consideration of the relevant material documents/records in support of the case of the petitioner that principal place of business of the petitioner and which was carried out in the official registered premises in question and only due to extraordinary compelling circumstances of Covid-19 and in following the protocol and norms of Covid-19 temporarily petitioner was not carrying his business from the premises in question from officially registered premises and they were carrying business in question from home. Considering this fact of the case I am inclined to set aside the impugned order dated 9th November, 2020 being Annexure P....

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