The Calcutta High Court held that the GST registrations cannot be cancelled for not operating from premises due to COVID-19. The petitioner, International Value Retail Private Limited 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.
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