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1. TNVAT Act - Cancellation of registration certificate - it is mandatory to issue notice before cancellation of registration and to give opportunity of personal hearing - HC

2. Registration certificate - Since the order passed by Tribunal restored the certificate of registration dated 06.12.1990 and quashed amended certificate of registration...

3. Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was...

4. Cancellation of registration certificate with retrospective effect - reversal of input tax credit when registration was in force - principles of natural justice - The...

5. Input tax credit – Cancellation of Registration certificate of the seller – Whatever may be effect of retrospective cancellation upon selling dealer, it can have no...

6. Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

7. Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the...

8. Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is...

9. Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to...

10. Cancellation of eligibility certificate - no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - HC

11. Cancellation of registration certificate - The Act does not contemplate that if claim of I.T.C. is reversed the registration of a dealer could be cancelled in addition...

12. Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the...

13. Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an...

14. Revocation of cancellation of registration of applicant - non-filing of returns - Since the registration of certificate of the writ-applicants came to be cancelled...

15. Cancellation of registration of central excise in the hands of purchaser of the property - There is no infirmity in the action of the respondents in issuing registration...