This court inclined to set aside the order by which the respondent concerned has rejected the petitioner’s application for revocation of cancellation and directed the respondents concerned to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration of the petitioner under GST Act in accordance with law.
Section 29, 30 of the CGST Act, 2017 — Registration – The petitioner challenged impugned SCN 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 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.
Held that:- The Hon’ble High Court set aside the impugned order dated 9th November, 2020 and directed the respondents to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration of the petitioner in accordance with law.
This court inclined to set aside the order by which the respondent concerned has rejected the petitioner’s application for revocation of cancellation and directed the respondents concerned to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration of the petitioner under GST Act in accordance with law.
Section 29, 30 of the CGST Act, 2017 — Registration – The petitioner challenged impugned SCN 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 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.
Held that:- The Hon’ble High Court set aside the impugned order dated 9th November, 2020 and directed the respondents to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration of the petitioner in accordance with law.