9911796707
TMI Blog2021 (11) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... ather petitioner s activity of carrying on the business which cannot be called illegal is creating revenue for the State as well as in helping the State to solve the problem of unemployment a little bit and such type of drastic action in the facts and circumstances of the case by canceling the registration of the petitioner on such hyper technical ground will not help the State rather it will caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties. The petitioner has challenged the impugned order dated 8th February, 2021 cancelling its registration under GST under the provisions of Section 29(2) of the State GST Act on the ground that registration in question was obtained by documents void ab initio and that there was no existence of business at the declared place and the impugned order dated 16th April, 2021 rejecting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and this was produced before the authority concerned at the time of hearing of the show-cause-notice, which was not considered by the petitioner. So far as allegation of non-existence of the petitioner at the registered place is concerned, it is the case of the petitioner that during Covid-19, to avoid the violation of Covid-19 protocol, it was carrying on business from some other places and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t will cause revenue loss to the State as well as aggravate unemployment problem in the State which will be a social problem in the society. The petitioner in support of his contention has relied upon a decision of this court in WPA 11147 of 2020(International Value Retail Private Limited Vs. Union of India Ors.), reported in 2021(10) TMI 312- Calcutta High Court. Considering the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and give opportunity to the petitioner to place all the documents to satisfy the respondent concerned about the actual physical possession of the petitioner at the premises in question and the respondent concerned may verify the existence of the petitioner at the premises in question as well as carrying on business activity of the petitioner from the premises in question from the local p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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