GST registration can't be cancelled if business not carried out from premises due to Covid 19 norms, protocols - Calcutta HC
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The Calcutta High Court has ruled that goods and service tax registration cannot be cancelled if business was not carried out from the premises, due to the nationwide Covid pandemic.
The order was issued in case of an appeal filed by International Value Retail against revenue department and GST authorities, where the latter had issued a show cause notice and adjudication order cancelling the company’s registration for not carrying out its businesses from official premises but from home, in November 2020.
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