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Informative

Calcutta HC Rejects GST Revocation Plea Due to the Non-Existence of Business

Update / Judgement Date

13 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Calcutta High Court rejected a GST revocation plea due to the non-existence of the business. The court found that the GST registration was obtained for a business that was never actually established or operational. In such cases, the revocation of the GST registration is a valid administrative action, as the registration serves no purpose if there is no underlying economic activity.